Language Switcher

OFFICE OF THE INTERNAL AUDITOR

OFFICE OF THE INTERNAL AUDITOR

Mandate
To ensure that the Financial Rules and Procedures of the African Union are sound, efficient and implemented accordingly.

Core functions
i. To ascertain the completeness, authenticity and proper maintenance of the Commission’s financial records, in accordance with its regulations, rules, policies and procedures;
ii. To review, by examination, inquiry and observation, the Commission’s financial control systems, including those for safeguarding assets and preventing and detecting fraud and theft, in order to determine whether additional procedures might be required;
iii. To obtain sufficient reliable evidence to constitute a reasonable basis foraudit conclusions on the effectiveness of controls and the degree of compliance with them, using discussion, observation, inspection and analytical review techniques;
iv. To record the planning, supervision and conduct of audits and controlsystems review, the evidence relied upon and the reasons for any significant audit decisions taken;
v. To report conclusions regarding operational efficiency, effectiveness, and recommend improvements in control systems or other action considered desirable;
vi. To propose and implement internal auditing policies, rules and procedures for the Commission of the African Union;
vii. To prepare and implement annual auditing programme;
viii. To liase and cooperate with External Auditors;
ix. To prepare and submit an annual report of audited activities, comprising recommendations made and reactions thereon;
x. To draw the attention of Programme Managers to required improvements;
xi. To prepare a report on each audit mission or activity and to submit it to the Chairperson and the Vice Chairperson and as and when appropriate, to other Commissioners;
xii. To undertake any special mission and conduct any investigation as and
when requested by the Executive Council and/or the Chairperson.