The Internal Audit Unit of the NAGGW is directly under the Office of the Director General /Chief Executive Officer. The Internal Audit Unit is a managerial control which functions by measuring and evaluating the effectiveness of the internal control system of the organization. The Director General /CEO or the accounting officer of a ministry or extra-ministry office and other arms of Government shall ensure that an Internal Audit Unit is established to provide a complete and continuous audit of the accounts and records of revenue and expenditure, assets, allocated and unallocated stores, where applicable.
The functions of the Unit are:
- To submit a detailed programme of audit and report monthly to the Accounting Officer on the progress of the audit.
- To bring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
- To function as managerial control by measuring and evaluating the effectiveness of the internal control system.
- To issue special reports, if necessary, when in his opinion, the attention of the accounting officer and of the accountant-in-charge must be called to an irregularity in the accounting procedure or to earlier audit report(s) issued by him.
- To ensure a 100% prepayment audit and carry out a post-payment audit to ensure value for money.
- To ensure proper use and management of Agency Assets.