Internal Audit Department
The Internal Audit Unit which exercises an independent appraisal activity within the hospital for the review of operations as a service to Management, reports directly to the Chief Medical Director (CMD). The affairs of the Unit are piloted by its head, a Deputy Director, Dr. Abdul-aziz Ibrahim, Ph.D.
Functions and Objectives of Internal Audit Unit.
The basic functions and objectives of the Unit are:
- Ensure strict compliance with the Financial Regulations (F.R.), Treasury Circulars and other circulars emanating from the Federal Government on Revenue and Expenditure matters.
- Ensure total compliance with the operational policies, procedures and guidelines of the Hospital as prescribed by management from time to time.
- Monitor strictly Revenue Collections and ensure they are banked without delay at prescribed intervals, with the (UBA) bank the hospital has accounts with.
- Put in place effective expenditure control system in order to achieve cost control and value for money in all our transactions.
- To review periodically the accounting and internal control system in place by identifying emerging risk areas and introducing measures to continuously safeguard the resources of the Hospital.
- To assist External Auditors, other regulatory bodies and relevant government agencies in the conduct of their statutory duties.
- Carry out special investigations.
- Embark on market surveys to ensure reasonableness in procuring prices of items.
- Verification of existence of consumable and non-consumable materials.
- Review of the economy, efficiency and effectiveness of operations and the functioning of non-financial controls.
- Review of the implementation status of corporate plans, policies and procedures.
- Examination of financial and operating information for management, including detailed testing of transactions and balances.
Standards and Targets set for Internal Audit
As the watch dog of Management and Control unit of the Hospital, our standards and targets are as follows:
- To demonstrate competence by providing world class auditing assignment through regulating and continuously enhancing our ethical standards and technical competence in the Hospital’s interest.
- To provide credibility to any presented data in the exercise of our audit task so that the information can be believed and relied upon by all the stakeholders.
- To ensure objectivity, independence and exercise due diligence in carrying out the audit functions which will reduce information risk that could have disastrous consequences for allocation of scarce resources in the Hospital.
- To maintain high level of integrity, probity and honesty in our duty, to comply with laws, and acts in the interest of the wider community as well as to be open; adaptable, take corrective action and demonstrate consistency.
- To ensure conformity with technical standards issued by the recognized standard setting bodies and technical publications issued by the accounting bodies and government edicts.
- To respect confidentiality of information that comes across us in our capacity as auditors, with exceptions of illegal acts in the overall Hospital interest.
During the year 2018, the unit has the following staff strength.
|1.||Abdul-aziz Ibrahim, Ph.D||Deputy Director/Heademail@example.com|
|2.||Mr. Peter Ogedegbe O.||Asst. Directorfirstname.lastname@example.org|
|3.||Mr. Abdulrahman Y. Itopa||Chief Auditoremail@example.com|
|4.||Ms. Ifeoma Ibe||Principal Auditorfirstname.lastname@example.org|
|5.||Mr. Mohammed Saleh||Prn. Executive Officeremail@example.com|
|6.||Mr. Ghazali T. Abdulhammed||Snr. Auditorfirstname.lastname@example.org|
|7.||Mr. Kash A. Philemon||Executive Officer||Philkash2016@gmail.com|
|8.||Mr. Auwal Abdullahi||Executive Officeremail@example.com|
|9.||Mr. Muktar Haruna||Asst. Executive Officer||Muktar.firstname.lastname@example.org|
|10.||Mrs. Anthonia Mathew O.||Chief Sec. Asst.||email@example.com|
The Unit has the following list of inventory:
- 5nos Desktop computer system
- 3nos laptop
- 7nos printers – out of the seven, 1no is non- functional
- 3nos Refrigerators
- 8nos of tables – out of the eight, 1no executive, and 11nos executive chairs, 11nos visitors’ chairs.
- 2nos filling cabinet and 1no double door cabinet
- 1no save
- 4nos air conditioners
- 1no photocopying machine.
During the year 2018, we were able to meet the targets designed to us by the Management of the Hospital.
Also, in the course of exercising our functions, we were able to ensure due diligence and carefulness which added immense value to the Hospital.
We professionally examined the system of accounting and internal control and test them with vouchers and records.
We helped the management to put to an end the pilfering and siphoning of the Hospital diesel (Ago) within the premises by some hoodlums.
We were able to launch an Audit Programme that covers the entire operations of the Hospital.
We grossly provided substantive leadership and technical inputs into the design, implementation and monitoring and evaluation of programmes and projects to address the need for control and other management policies for development planning and evidence – based decision making in the running of the Hospital.
Staff Training Courses
During the year under review, all the staff of the unit attended different workshops which were in line with the need of the unit.
The workshop/training attended by the staff are listed below:
- Workshop on the Treasury Single Account: Purpose, Implication and Milestones.
- Workshop on Effective Management of Internal Audit Function: Financial Fraud Investigation Procedure & Management.
- Training / Workshop on Implementing Effective Budgeting, Treasury & Financial Management for Excellence Performance in Government Establishment.
- Workshop on Effective Internal Audit Practice and Fraud Prevention and Control Management Techniques.
- Workshop on Treasury Single Account (TSA) Issues and Challenges of System in Nigeria.
- Workshop on Standardization of Accounting Information and Reporting in the Public Sector, Challenges of Transparency and Accountability.
- Workshop on Audit Essence in Organizing Conduction and Reporting on External and Internal Fraud Investigations.
- Workshop on Advance Internal Audit Investigation and Compliance Management.
- Workshop on Essential Skills for Conducting an Effective Internal Audit in a Complex Environment.
- Workshop on Managing the Boss, Itinerary, and Work Challenges.
Future Aspirations and Plans of the Unit
The Unit being blessed with committed and focused manpower is determined to continuously persuade and guide our colleagues to comply with the Hospital policies, procedures and methods of operations to ensure economy, efficiency and effectiveness of the overall activities of the Hospital. This will enhance towards achieving the set goals of the Management.
More so, we wish to concentrate immensely on the major risk areas faced by the Hospital including credit risk, inventory risk, assets (property) security risk, quality assurance risk, tax liability risk.
We shall continually insist that our colleagues in the Hospital comply with the Hospital policies, procedures and methods.
We shall politely follow up on implementation of previous audit recommendations.
Therefore, there is need for continuous technical and professional skills development in order to meet our future aspirations.
Abdul-Aziz Ibrahim, Ph.D