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Internal Audit

The Division of Internal Audit encompasses the following but is not limited to, the examination and evaluation of the adequacy and effectiveness of the organization’s governance, risk management, and internal controls as well as the quality of performance in carrying out assigned responsibilities to achieve the organization’s stated goals and objectives.

What We Do:

  • Evaluating risk exposure relating to achievement of the organization’s strategic
  • Evaluating the reliability and integrity of information and the means used to identify, measure, classify, and report such
  • Evaluating the systems established to ensure compliance with those policies, plans, procedures, laws, and regulations which could have a significant impact on the
  • Evaluating the means of safeguarding assets and, as appropriate, verifying the existence of such
  • Evaluating the effectiveness and efficiency with which resources are
  • Evaluating operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as
  • Monitoring and evaluating governance
  • Monitoring and evaluating the effectiveness of the organization’s risk management
  • Evaluating the quality of performance of external auditors and the degree of coordination with internal
  • Performing consulting and advisory services related to governance, risk management and control as appropriate for the
  • Reporting periodically on the internal audit division’s purpose, authority, responsibility, and performance relative to its
  • Reporting significant risk exposures and control issues, including fraud risks, governance issues, and other matters needed or requested by the Accounting Officer.
  • Evaluating specific operations at the request of the Accounting Officer or Management

The Internal Audit Division within the Ministry of Education, Arts and Culture (MoEAC) derives its purpose, authority and responsibility from a formally written Internal Audit charter as approved by the Audit Committee.

Responsibility

The Internal Auditor shall comply with the Code of Ethics and the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing and shall carry out the tasks in accordance with guidance provided by the Internal Audit Directorate at the Treasury.

 The scope of Internal Audit encompasses, but is not limited to, the examination and evaluation of the adequacy and effectiveness of the organization’s governance, risk management process, system of internal control structure, and the quality of performance in carrying out assigned responsibilities to achieve the organization’s stated goals and objectives. It includes:

  • Developing a strategic plan based on the purpose of Internal Audit and on an objective understanding of the risks to which the Ministry of Education, Arts and Culture is exposed, and submitting the plan for the endorsement of the Audit Committee or Accounting officer.
  • Developing an annual operational plan using a risk-based methodology to support the strategic plan. The annual plan will take into account the policies and directives of the Internal Audit Directorate at the Treasury, concerns of the management, and risk assessments of the Ministry of Education, Arts and Culture’s activities carried out by the Internal Audit Unit. The annual audit plan will include the areas to be reviewed, target completion dates, and allocation of resources.
  • Implementing the plans, as approved by the Audit Committee or Accounting officer, and completing other ad-hoc assignments as may be required – either on the initiative of the Head of Internal Audit (subject to approval) or at the request of the Audit Committee or Accounting officer.
  • Assessing the reliability and integrity of financial and operating information.
  • Assessing the systems established to ensure compliance with policies, plans, procedures, laws and regulations.
  • Assessing the means of safeguarding assets and, as appropriate, verifying the existence of such assets.
  • Assessing operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
  • Monitoring and evaluating the effectiveness of the organization’s risk management system.
  • Maintaining a professional audit staff with sufficient knowledge, skills and experience to perform consulting services, beyond internal auditing’s assurance services, to assist management in meeting its objectives. Examples may include facilitation, process design, training and advisory services.
  • Establishing effective co-operation with the Auditor General’s office and other external stakeholders.
  • Ensuring that recommendations for improvement are implemented or that management understands and accepts the risks involved when no action is taken.

Internal Audit Team consists of:

Name Position Contact details
1.     Ms. A K Tjaveondja-Ndjoze Deputy Director 061-293 3124
2.     Ms. C K Mulijani Chief Internal Auditor 061-293 3186
3.     Ms. E Meroro Internal Auditor 061-293 3106
4.     Ms. A R Mbango Internal Auditor 061-293 3147
5.     Mr. T Amadhila Internal Auditor 061-293 3086
6.     Mr. I Sheefeni Internal Auditor 061-293 3102
7.     Elton Tjihenuna Internal Auditor 061-2933123

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