Internal Audit

The department is part of management internal control system designed to ensure that all system of account and stores including rules and regulations established by the management are carried out as stipulated. In the commission, the department is headed by a senior director from the Office of the Accountant-General and the department render reports to the Director-General, Office of the Accountant-General of the Federation and Office of the Auditor-General for the Federation on a monthly basis. This enables the department to function independently and objectively in the discharge of its statutory functions. The reports of the internal auditor will include his observations on the economy of operation, efficiency and effectiveness of other areas of activities and functions of the commission as a whole. The department synergies with Finance and Accounts department, General Services and other departments to enable it carry out its duties effectively. The functions carried out by the internal audit department includes;


Prepayment Audit
This is an audit certification of payments vouchers and other accounting books and records through the use of internal audit stamps, to ascertain the authenticity of all prepared documents before payment are effected.


Stores/Inventory Auditing
This is auditing of store to check all documents, records and also carry out physical count of the items to ensure that stocks balance in bin card and stock ledger equals the physical amount counted.


Post Auditing Exercise to State Office of the Commission
The post auditing exercise involve going to state offices on specified periods to audit the accounts and records of the store to see that all money advanced to states are properly accounted for.


Management Audit
As a managerial control we evaluate the effectiveness of the internal control system in the commission and make recommendation for proper functioning of the system.

internal

Alh. Fasasi T. A.

Head of Unit