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Internal Audit is a department, independent of line Management, whose prime responsibility is to review the quality and effectiveness of the controls within the Banks and mitigate risk and protect the assets of the Bank.
In performing this work, internal audit provides recommendations and advice to management on matters requiring attention.
Internal audit will normally produce an annual plan of work to be performed, concentrating on areas of higher risk.
Structured timetables and work programs(e.g.audit programs)will be designed for each assignment.
At the end review, an audit report will normally be prepared for senior management attention and action.
ad-hoc assignments may also be performed at the request of senior management where problems or irregularities require further investigation.
further, there are real advantages in ongoing internal audit involvement in major projects, including systems developments.
In this way audit concern can be addressed up-front and action taken before the problem becomes too entrenched.
Professor Jones Orumwense, is a professor in Management and Lecturing Post -Graduate students in the College of Higher Degrees and Research with Kampala International University, Kampala- Uganda.The Author draws his experience as a senior teacher, writer and researcher in the field of Banking, Accounting and Financial Management.
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