Internal Audit Unit

Internal Audit Unit

Preamble

Internal Audit is a managerial control which functions by measuring and evaluating the effectiveness of internal control system in an organization. The comprehensiveness programme of audit shall cover all the records of the university.

Brief history of internal Audit

The internal audit unit of Taraba state university was established in 2008 at the time the university too-off.  The unit started with seconded staff from office of the Auditor-general, Jalingo. In 2012, additional six staffs were employed to strengthen the unit.

Functions in the Unit

  1. There shall be maintained an internal audit unit and the head of that unit be responsible to the vice-chancellor.
  2. Heads of Department shall be obliged to afford the internal Audit unit all facilities and all explanations as shall enable the internal Auditor satisfy himself as to the corrections or otherwise of any matter under examination.
  3. The internal auditor shall direct the activities of the internal audit unit, it shall examine in depth from time or as may appear reasonable to him all university accounts books and other records and documents and make periodic reports to vice-chancellor with a copy to the bursar.
  4. In addition to the periodic report, the internal auditor shall notify the vice-chancellor of any financial irregularity of suspected irregularity including those affecting cash, stores, or property without delay.

The duties of internal Auditor shall include:

  1. To check whether the internal control system contained in these rules are functioning effectively and efficiently.
  2. To vouch all books account and related records (including ledgers, receipts vouchers, registers, etc.) and ascertain whether they are kept in accordance with the prescribed rules.
  3. To verify funds, stores, equipment, properties and facilities of the university books and records and applied satisfactory to the business of the University.
  4. To contribute to the expenditure control effort by ensuring effective pre-payment audit and ensuring that the competitive tendering is applied in all purchase wherever practicable.

The internal audit shall:

  1. Have access at all times to the books and records, equipment properties, document, facilities of the university for the purpose of carrying out duties.
  2. Have right to interview, query and receive orally or in writing as may deem appropriate for the proper execution of his duties any explanations that he may require.
  3. As much is practicable the internal auditor shall be informed of decisions affecting the funds and assets and liabilities of the university.

Vision          

Based on above, the audit unit under the office of the Vice-Chancellor of Taraba State University, ensures the efficient and effective utilization of resources of the university. In this regards, the unit will have sections as follows: –

  1. Expenditure control (capital)
  2. Expenditure control (current)
  3. Revenue section.
  4. Asset/inventory section

We have the vision of audit that build up good image for the university through personnel that are decent, friendly and compassionate.

We desire to see an audit unit that is proactive in meeting the challenge of the 21st century University that support the vision of the Vice-Chancellor and has management team in particular and the general vision, mission and objectives of the University as articulated in various statutory books of university.

Staff profile

The internal audit unit presently has the following staff headed by the Chief Internal Auditor:-

  1. Mr Sabastine .S. Mathew (Chief Internal Auditor) – BSc. Accounting, MBA (in view) and Certified National Accountant (CAN), Certified Accountant (CFA), Nigeria institute of Democratic Administration (FCIDA)
  2. Mr Maikudi N. Dwachon (Senior Executive Officer Audit) – HND Accounting, B.Sc. Accounting (in view) and Certified National Accountant (CAN).
  3. Mal Umar Mohammed Maijalingo (Auditor 1). – B.tech Business Education Accounting, Member of Association of National Accountant (ANAN).
  4. Suleiman Maigari Bello (Auditor 1) – Bsc. Banking and Finance, M.Sc. Investment Management (In view)
  5. Chistiana Benjamin Umaru (Executve officer 1 Audit) – BSc Banking and finace, Member of Association of National Accountant (ANAN).
  6. Bala Yakubu (Executive Officer II Audit) – Diploma, Public Accounts and Audit.
  7. Umar Bello (Executive Officer ii Audit) – Diploma Public Accountant, Audit and Taxation, Bsc. Accounting (in view)
  8. Sabastine .S. Mathew (CAN, CFA)