Internal Audit Unit


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: 

  1. To submit a detailed programme of audit and report monthly to the Accounting Officer on the progress of the audit.
  2. To bring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
  3. To function as managerial control by measuring and evaluating the effectiveness of the internal control system.
  4. 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.
  5. To ensure a 100% prepayment audit and carry out a post-payment audit to ensure value for money.
  6. To ensure proper use and management of Agency Assets.