Audit Unit

Audit Unit

Welcome to NaFORRI’s INTERNAL AUDIT Services page


THE INTERNAL AUDIT DEPARTMENT

The Internal Audit department of NaFFORI is manned by Mr Dicky Obiga, who is a member of the institute of certified public accountants of Uganda, a member of the institute of Internal Auditors of Uganda qualified with a bachelor of Commerce from Makerere University. Dicky has had a vast experience in Audit and finance having worked in the private sector for the last eight years in banking and operations in Uganda and Democratic Republic of Congo.

Internal Audit structure


The Internal Audit department at NaFORRI is manned by one person. This is based on NARO structure that mandates each Public Agricultural Research Institute to be managed by one Internal audit staff.


Authority


The Internal Audit Department of NARO at large derives its authority from the NARO Council to whose audit committee the Head Internal Audit has open access and Section 48 of Public Finance and Management Act 2015.  On a day-to-day basis, the Internal Auditor at NaFORRI derives his administrative authority from the Director of Research to whom he reports for administrative purposes and the technical authority remains to be derived from the Head Internal Audit NAROSEC.


 Objectives of Internal Audit


The primary objective of the Internal Audit department at NaFORRI is to advise and assist the members of Management and staff of NaFORRI in the effective discharge of their responsibilities as stated in the mandate, vision and mission statements of the Institute. Subsequently, this role is reaffirmed in the very definition of internal auditing which among other roles emphasizes objective assurance, consulting activity, designed to add value, helps the organization to accomplish its objectives in a disciplined and systematic approach, improve effectiveness of risk management, control and governance processes.


Internal Audit core values

The internal audit at NaFORRI aspires to ensure that the following core valves are upheld all the time without exception.

i) Integrity


There is no doubt that integrity (upright morals) establishes trust and thus provides the basis for Management to rely on the work or judgment of an auditor. Therefore, this calls for honesty diligence and responsibility when performing audit work.

ii) Objectivity


At all times auditors are required to exhibit objectivity in gathering, evaluating and communicating information about the activities/processes being examined and not be influenced by own interests or by others in forming judgments.

iii) Confidentiality


The need to respect the value and ownership of information such that it is not disclosed without appropriate authority, as well as the need to exercise prudence in the use and protection of information.

iv) Professional Competency and due care

The need to engage only in those tasks and services for which we have the necessary skills, knowledge and experience. Performing duties in accordance with the international standards as well as continuously improve proficiency, effectiveness and quality of the internal audit services.

Terms of Reference


The Internal Audit Unit of NaFORRI reports to the Director Of Research NaFORRI administratively and technically reports to the Head Internal Audit NARO with the following terms of reference:
•    Ensure adequacy, effectiveness and efficiency of internal controls
•    Safe guarding NARO assets
•    Ensure compliance with procedures, laws and regulations
•    Prepare regular Internal Audit reports
•    Liaising with the External Auditors on matters relating to annual and statutory audits.
•    Interact with the Head of Finance unit at the institute on matters relating to accounting practices and procedures and particularly on issues involving accountability and transparency in the documentation, procurement and funds disbursements.
•    Interact with the Program Leaders and with the institute Director on matters pertaining to problem solving and work out practical solutions to the problems encountered at the operational level
•    Review the procurement and disbursement procedures to evaluate compliance with the guidelines of the Government of Uganda and the Donors.
•    Perform any other duties as may be assigned from time to time.

Internal Audit reports

Internal Auditors are required to report on Institute operations on quarterly and annual basis and also submit reports on any other assignments they may be given by the Director of research or the Head of Internal Audit.






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National Forestry Resources Research Institute (NAFORRI),
Located at Kifu, 12 km on Mukono – Kayunga Road.
P.O.Box: 1752, Kampala,
Tel: 0414383028, 0712161161
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