Internal Audit Department

The Internal Audit department was established in the year 2022 by the University College Council in accordance with Section 73 of the Public Finance Management Act 2012. The Head Internal Audit reports functionally to the Audit Risk and Compliance Committee and administratively (i.e., day-to-day operations) to the Principal.

Purpose

The purpose of Mama Ngina University College’s internal audit department is to provide independent, objective assurance and consulting services designed to add value and improve University College’s operations.

Mission

The mission of internal audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The internal audit department helps the University College accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.

Authority

As outlined in the MNUC Internal Audit Charter, the Head Internal Audit, and anyone engaged or acting on his/her behalf, is duly authorized without limitation to:

  1. Have free, full, unrestricted, and unfettered access to all University College functions, records, property, activities, manual and automated systems, and personnel.
  2. Have free, full, unrestricted, and unfettered access to all third-party institutions, organizations, and individuals who have business dealings with the University College.
  3. Have free, full, unrestricted, and unfettered access to the Audit Risk and Compliance Committee of the University College Council and the Principal.
  4. Allocate resources, set frequencies, select subjects, determine scopes of work, apply techniques required to accomplish audit objectives, and issue reports.
  5. Obtain assistance from the necessary personnel in functions, departments, and/or units of the University College where audits are performed, as well as other specialized services from within or outside the University College, in order to complete the engagement.

Core Values

The following core values define our approach to work:

  1. Integrity-We perform our work honestly, diligently and responsibly.
  2. Objectivity- We make a balanced assessment of all the relevant circumstances and are not unduly influenced by our own interests or by others in forming judgments.
  3. Confidentiality-We respect the value and ownership of information we receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
  4. Competency-We apply the knowledge, skills and experience needed in the performance of our work.
  5. Teamwork –We know that our best work is not produced by individuals but by enjoying collaboration as a team and supporting each other every day