Internal Audit Department

The Department envisions itself as a leading and trusted advisor to management on risk management, governance and internal controls for sustainability of Taita Taveta University (TTU) operations. It is on a mission to enhance and protect the value of the University by providing risk based and objective assurance, advice, insight and foresight. This is in line with the Global Internal Audit Standards 2024 of the International Professional Practice Framework (IPPF) under which the internal audit operations are anchored in the Public Sector in Kenya.

Standing on the principles of professionalism and ethical conduct of Integrity, objectivity, competency, due professional care and confidentiality as required by the Global Internal Audit Standards 2024, the Department seeks;

1. To review the governance mechanisms of Taita Taveta University and mechanisms for service delivery with regard academic and administrative processes of the University.
2. To conduct risk-based, value-for-money and systems audits aimed at strengthening internal control systems that could have an impact on achievement of the strategic objectives of the University.
3. To verify the existence of assets administered by the University and ensuring that there are proper safeguards for their protection.
4. To provide assurance that appropriate institutional policies and procedures and good business practices are followed by the University.
5. To evaluate the adequacy and reliability of information available to University management for making decisions with regard to the University and its operations
6. To provide advisory, insight and foresight on various matters pertaining to governance, risk management and internal controls.

In order to meet the above objectives, the department carries out the following mandate;

1. Prepare and implement a risk based audit annual work plan.
2. Providing independent assurance to the Audit, Risk and Governance Committee of the University Council and Management on the implementation and effectiveness of the internal control systems in academic and administrative divisions.
3. Evaluating the effectiveness of the system of risk identification and management and suggesting improvements as appropriate.
4. Fostering quality and continuous improvement in governance and risk management control processes.
5. Assessing the cost-effectiveness and efficiency in the utilization of resources for the achievement of the University’s objectives.
6. Verifying the reliability and integrity of financial data.
7. Carrying out compliance audits with policies, laws, rules and regulations.
8. Ensuring that resources including assets are preserved and protected and used for the benefit of the University.
9. Monitoring on implementation of recommendations for improvement.
10. Provision of advisory service as and when required.
11. Provide secretarial services to the Audit, Risk and Governance Committee of the University Council.

Guided by the Internal Audit strategic plan 2024-2028, the internal audit staff are committed to meeting its mandate and ensuring that the University serves public interest.