History

The Directorate of Internal Audit was formally known as Internal Audit Section which was initially an office under the Finance Section of the University. At that time, the main internal audit function was pre-auditing of Payment Vouchers.

Due to the growing complexity of the university, the University Management granted a full departmental status to the Audit. The function of Post Auditing and Daily Checks & Inspection was then added to its functions.

In the early 2000s, the name of the Section was changed to Directorate of Internal Audit.

The Directorate is regulated by the Internal Audit Agency. The Agency was established by the Internal Audit Agency Act 2003, Act 658, to co-ordinate, facilitate and provide quality assurance for internal audit activities within the Ministries, Departments and Agencies and the Metropolitan, Municipal and District Assemblies.

The act also became the legal framework for all established and yet to be established Internal Audit Units in MDA’s and MMDA’s as stated in Section 16 (1) that, “There shall be established in each MDA and MMDA, an internal audit unit which shall constitute a part of the MDA or MMDA. (2) There shall be appointed for each internal audit unit, personnel required to ensure an effective and efficient internal auditing of the MDA or MMDA concerned.”

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Related Links
www.iaa.gov.gh
www.iiaghana.org
www.theiia.org
www.icagh.com