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Office of the Director Internal Audit

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15 years ago

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Internal Audit authority and mandate is derived from Makerere University Council. Its functions, activities and operations are defined in an audit charter. The University Council by policy establishes and supports Internal Audit as an independent appraisal function to examine and evaluate University activities/operations as a service to management and Council of Makerere University.

Audit reporting

The Director Internal Audit reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor.

Profile

Mr. Charles Barugahare holds a masters degree from Eastern and Southern Africa Management Institute (ESAMI), Fellow Chartered Certified Accountant (FCCA) and Bachelors Degree from Makerere University. He has auditing and accounting experience as Chief Internal Auditor, Senior Auditor, internal Auditor and Accountant /Administrator.

The Directorate

Staffing of the Directorate can be broken down into four main categories as;

1. AUDIT MANAGERS
Roles: Responsible for assisting in setting Audit plans and strategies, Risks and controls, Audit execution, Audit reporting and Follow ups.

2. SENIOR INTERNAL AUDITORS
Roles: To provide technical support and carry out routine internal Audit management supervision, review of technical aspects and monitoring of day today progress of internal Audit activities.

3. INTERNAL AUDITORS
Roles:To conduct Internal Audit engagements in accordance with laid down regulations and guidelines. Audit engagements covering testing of controls, reviewing risk exposures, evaluation of changes in systems and controls, development of working papers and report writing.

4. AUDIT ASSISTANTS
Role: To support Audit exercises and reviews

The Internal Audit function

Internal auditing is an objective assurance and consulting activity designed to add value and improve university systems, processes and controls. It is independent of any management functions or Officers and has access through the Audit Committee to the Chairperson of the University Council if required.
Vision: To be a leader in the provision of objective assurance and consulting services designed to add value and improve operations to assure the efficiency and success of Makerere University.
Mission: To add value to overall organisational performance by providing quality auditing services that result in reduced costs, gains in operational efficiencies and strengthened internal controls.

Objectives

  1. Review and assess the functioning of systems, processes and controls.
  2. Identify, assess and evaluate risks affecting achieving University objectives.
  3. Appraise the economy and efficiency with which resources are allocated and utilised
  4. Review compliance with applicable policies, plans, procedures, laws and regulations.
  5. Coordinate with External Auditors in the areas above.
  6. To recruit, develop and retain well qualified experienced and motivated audit staff.

The extent and frequency of audits depends upon varying circumstances such as results of previous audits, relative risks associated with activities, requests from Management and Council and resources availability.

Access to information

  • Access at all reasonable times to all books, documents, accounts, property, vouchers, records, correspondence and other data of Makerere University necessary for the proper performance of the Internal Audit function; and
  • The right at reasonable times to enter any premises of the University and to request any officer to furnish all information and such explanations deemed necessary to form an opinion on functioning of systems, controls and procedures.
  • It is incumbent upon all university staff to provide all information and explanations that may be required.

Critical elements for a successful audit function

  1. Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
  2. Auditing personnel must have access to all necessary data to form conclusions about the area under review.
  3. Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
  4. Personnel being audited must be provided a detailed review of the conclusions of any audit and be given an opportunity to appeal any disagreements to a party other than that conducting the audit.
  5. Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.

Current and future audit priorities

  1. Recruit, develop, and retain well qualified and experienced audit staff
  2. Develop an exit strategy to phase out of pre-auditing
  3. Conduct risk assessment to identify and then prioritize areas for audit emphasis.
  4. Acquire audit software to support review of systems and processes

Contact information

More information from the Directorate of Internal Audit can be obtained from the;

Director Internal Audit: Mr. Charles Barugahare
Makerere University- Main Building, Top floor
P.O Box 7062, Kampala, Uganda
Tel: +256 414 532475
Email: audit[at]ia.mak.ac.ug or cbarugahare[at]ia.mak.ac.ug

 

Internal Audit authority and mandate is derived from Makerere University Council. Its functions, activities and operations are defined in an audit charter. The University Council by policy establishes and supports Internal Audit as an independent appraisal function to examine and evaluate University activities/operations as a service to management and Council of Makerere University.

Audit reporting

The Director Internal Audit reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor.

Profile

Mr. Charles Barugahare holds a masters degree from Eastern and Southern Africa Management Institute (ESAMI), Fellow Chartered Certified Accountant (FCCA) and Bachelors Degree from Makerere University. He has auditing and accounting experience as Chief Internal Auditor, Senior Auditor, internal Auditor and Accountant /Administrator.

The Directorate

Staffing of the Directorate can be broken down into four main categories as;

1. AUDIT MANAGERS
Roles: Responsible for assisting in setting Audit plans and strategies, Risks and controls, Audit execution, Audit reporting and Follow ups.

2. SENIOR INTERNAL AUDITORS
Roles: To provide technical support and carry out routine internal Audit management supervision, review of technical aspects and monitoring of day today progress of internal Audit activities.

3. INTERNAL AUDITORS
Roles:To conduct Internal Audit engagements in accordance with laid down regulations and guidelines. Audit engagements covering testing of controls, reviewing risk exposures, evaluation of changes in systems and controls, development of working papers and report writing.

4. AUDIT ASSISTANTS
Role: To support Audit exercises and reviews

The Internal Audit function

Internal auditing is an objective assurance and consulting activity designed to add value and improve university systems, processes and controls. It is independent of any management functions or Officers and has access through the Audit Committee to the Chairperson of the University Council if required.
Vision: To be a leader in the provision of objective assurance and consulting services designed to add value and improve operations to assure the efficiency and success of Makerere University.
Mission: To add value to overall organisational performance by providing quality auditing services that result in reduced costs, gains in operational efficiencies and strengthened internal controls.

Objectives

  1. Review and assess the functioning of systems, processes and controls.
  2. Identify, assess and evaluate risks affecting achieving University objectives.
  3. Appraise the economy and efficiency with which resources are allocated and utilised
  4. Review compliance with applicable policies, plans, procedures, laws and regulations.
  5. Coordinate with External Auditors in the areas above.
  6. To recruit, develop and retain well qualified experienced and motivated audit staff.

The extent and frequency of audits depends upon varying circumstances such as results of previous audits, relative risks associated with activities, requests from Management and Council and resources availability.

Access to information

  • Access at all reasonable times to all books, documents, accounts, property, vouchers, records, correspondence and other data of Makerere University necessary for the proper performance of the Internal Audit function; and
  • The right at reasonable times to enter any premises of the University and to request any officer to furnish all information and such explanations deemed necessary to form an opinion on functioning of systems, controls and procedures.
  • It is incumbent upon all university staff to provide all information and explanations that may be required.

Critical elements for a successful audit function

  1. Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
  2. Auditing personnel must have access to all necessary data to form conclusions about the area under review.
  3. Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
  4. Personnel being audited must be provided a detailed review of the conclusions of any audit and be given an opportunity to appeal any disagreements to a party other than that conducting the audit.
  5. Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.

Current and future audit priorities

  1. Recruit, develop, and retain well qualified and experienced audit staff
  2. Develop an exit strategy to phase out of pre-auditing
  3. Conduct risk assessment to identify and then prioritize areas for audit emphasis.
  4. Acquire audit software to support review of systems and processes

Contact information

More information from the Directorate of Internal Audit can be obtained from the;

Director Internal Audit: Mr. Charles Barugahare
Makerere University- Main Building, Top floor
P.O Box 7062, Kampala, Uganda
Tel: +256 414 532475
Email: audit[at]ia.mak.ac.ug or cbarugahare[at]ia.mak.ac.ug

 

Denis Wamala

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Transform Ivory Tower into Impact Tower – First-ever CEOs’ Summit

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2 days ago

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September 2, 2025

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Rt. Hon. Rukia Nakadama Isanga (4th Right), Hon. Balaam Barugahara (4th Left), Prof. Barnabas Nawangwe (Rear: 3rd Left), and Mr. George Turyamureeba (3rd Right) with Members of Management and stakeholders at the First Ever Alumni CEOs Summit on 2nd September 2025. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.

Makerere University, through the Makerere University Convocation (MUC), has hosted the first-ever CEOs/Investors’ Round Table Summit on Tuesday, 2nd September 2025. The historic event brought together alumni, Chief Executive Officers (CEOs), and stakeholders in a distinguished assembly aimed at re-imagining the university’s role in national and continental transformation.

The Convocation, which serves as a critical forum for foresight and life-transformational dialogue, unveiled five transformative points carefully crafted to transform Makerere from a symbolic “ivory tower” into an “impact tower” that influences the country and the world more than ever before.

Government Endorsement and Call to Action

The Chief Guest, Prime Minister Rt. Hon. Robinah Nabbanja, was represented at the event by the 3rd Deputy Prime Minister, Rt. Hon. Rukia Nakadama Isanga. She conveyed warm greetings from H.E. the President of Uganda, Gen. Yoweri Kaguta Museveni, and the Rt. Hon. Prime Minister.

She commended the Convocation for convening under the summit under a significant and timely theme: “Exploring the Opportunities for Entrepreneurship, Innovation and Value Creation for Accelerated Socio-Economic Integration and Development of Sub-Saharan Africa.”

Rt. Hon. Rukia Nakadama Isanga. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Rt. Hon. Rukia Nakadama Isanga.

She described the summit as not just a gathering but a journey and a call to action, urging academia, industry, and government to align efforts with Uganda’s and Africa’s transformation priorities.

Framing her remarks around the World Bank’s guiding principles—Trust, Humility, Inclusion, Collaboration, and Knowledge—she explained:

  • “Trust must be built between government, academia, and business… the gathering reflects the trust in CEOs and investors to walk this journey together.”
  • “Humility requires listening and learning, recognizing that no single institution has all the answers.”
  • “Inclusion reminds us that no youth, woman, or marginalized group should be left behind in transformation.”
  • “Collaboration is the currency of progress, necessary for solving complex challenges across sectors.”
  • “Knowledge remains our greatest asset, with Makerere University demonstrating its importance in moving from ivory towers to communities to transform lives.”
Current and Former Guild Leaders including Mr. Wilbrod Owor (CEO, Uganda Bankers Association) pose for a group photo with dignitaries. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Current and Former Guild Leaders including Mr. Wilbrod Owor (CEO, Uganda Bankers Association) pose for a group photo with dignitaries.

She then unveiled a “massive transformation purpose”, commissioning five working teams led by CEOs and investors. The teams, nominated lead persons, and their respective objectives included:

  1. From Ivory Tower to Impact Tower – Dr. Patricia Ojangole (UDB) with Patrick Ayota (NSSF), translating research into market-ready innovations.
  2. Diaspora Dividend vs Brain Drain – Jennifer Bamuturaki (Uganda Airlines) with Michael Mugabi (Housing Finance Bank), harnessing diaspora capital, skills, and mentorship.
  3. Intergenerational Knowledge Bridges – Fabian Kasi (Centenary Bank) with Ajay Kumar (Quality Chemicals), institutionalizing mentorship and reverse mentorship.
  4. Climate and Infrastructure Leadership – Proscovia Nabbanja (UNOC) with Silver Mugisha (NWSC), anchoring research in energy security, green transition, and infrastructure.
  5. Pan-African Digital and AI Advantage – Sylvia Mulinge (MTN Uganda) with Mumba Kalifungwa (Stanbic Bank), positioning Makerere as Africa’s digital and AI hub.

She pledged full government support, noting that the teams would convene in the Office of the President. “This summit is not ceremonial but a covenant,” she stressed.

The Minister’s Reflection

Hon. Balaam Barugahara, State Minister for Gender, Labour and Social Development in charge of Children and Youth Affairs, emphasized that the summit was not a party but a process of transformation.

Hon. Balaam Barugahara gestures. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Hon. Balaam Barugahara gestures.

Drawing from personal experience, he recalled joining Makerere in 2000 and completing his degree in seven years due to balancing work, hustling for fees, and studying. He praised the university’s role in shaping his success and highlighted recent developments such as the renovation of Mary Stuart Hall and revamping the Main and Western gates, as milestones that have enhanced Makerere’s image. He equally applauded the curbing of staff and student unrest.

He noted that the summit aimed to facilitate networking, mentorship, career opportunities, and university development, signalling collective commitment to Uganda’s transformation.

Council’s Vision: A Legacy Re-imagined

Representing Makerere University Council Chairperson Ms. Lorna Magara, Prof. Sarah Ssali described the summit as a “historic alumni CEO investor round table” and a reaffirmation of Makerere’s role in Africa’s development. She described the university as a “cradle of leadership, innovation and resilience”, noting that the gathering’s objectives included fostering partnerships, showcasing research, launching a fundraising drive, and strengthening alumni engagement. Prof. Ssali emphasized that alumni relations must go beyond occasional financial contributions during events, to continuous communication and genuine relationships. “This summit marks the start of a journey, not just an isolated event,” she reechoed.

Prof. Sarah Ssali. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Prof. Sarah Ssali.

Vice Chancellor on Unlocking Makerere’s Potential

Reflecting on the theme of his bid for the Office of Vice Chancellor, “Unlocking the Potential of Makerere University,” Prof. Barnabas Nawangwe noted that while many only celebrate the absence of strikes, behind the calmness is a vibrant transformation.

He highlighted Makerere’s alumni strength, with over 20,000 CEOs globally, and underscored their contributions to Uganda’s economy, governance, health, sports, and research. “What would Uganda do without Makerere?” he pondered. Prof. Nawangwe quickly added that the moment was ripe for Makerere to collaborate more with diaspora alumni so as to tap into fast-evolving niches such as blockchain.

Prof. Barnabas Nawangwe. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Prof. Barnabas Nawangwe.

Convocation’s Strategic Role

MUC Chairperson CPA George Mugabi Turyamureeba outlined the Convocation’s mission to support the university’s growth and well-being. He highlighted innovations such as the Convocation House, the annual luncheon for first-class graduates and their parents, mentorship programs, and the MUC SACCO as initiatives that his team had established and promoted during the term so far. The Chairperson nevertheless urged the CEOs present to enable the Convocation have greater impact collaborating on existing as well as envisaged projects such as the Convocation Innovation Centre.

CPA George Turyamureeba. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
CPA George Turyamureeba.

Adding her voice, Vice Chairperson Ms. Grace Cherotich Ruto urged participants—described as “movers and shakers” of Uganda’s economy—to ensure that their decisions today would be celebrated by future generations.

CPA George Turyamureeba (Right) and Ms. Grace Cherotich Ruto (2nd Right) and members of the Convocation Team. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
CPA George Turyamureeba (Right) and Ms. Grace Cherotich Ruto (2nd Right) and members of the Convocation Team.

Keynote Address: The Journey’s Just Began

In his keynote, Dr. Peter Kimbowa, Founder and Board Chair of the CEO Summit and Makerere alumnus, congratulated his alma mater on the initiative and reaffirmed the Convocation’s strategic role.

He emphasized that the Round Table Summit should not be seen as a one-time event but as an ongoing journey, echoing American Football Player Jalen Hurts’ mantra: “There’s no arrival. Only the journey.” Dr. Kimbowa defined the Convocation as a community of leaders, alumni, and faculty united by heritage and vision. He described it as a bridge connecting:

  • The past to the future,
  • Business and industry to academia, and
  • Learning to market needs.
Dr. Peter Kimbowa. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Dr. Peter Kimbowa.

He stressed that the Convocation’s ultimate goal was to transform Makerere into a self-sustaining engine of innovation, opportunity, and national transformation. Drawing on corporate insights, he challenged participants to always ask “what is the next opportunity?” and warned against complacency. He unpacked the massive transformation purpose structured around five working teams which MUC has developed, whereby corporate chief executives from Uganda are called upon to lead collaboration with the university. He highlighted the importance of mobilizing talent to connect with successful Ugandan alumni, underscoring the need for local CEOs to harness talent in the diaspora. He emphasized deliberate action, mobilization of global alumni talent, and collaboration between CEOs and the university to sustain transformation

Members of Management from Left to Right: Mr. Paul Agaba-Procurement and Disposal Unit, Mr. Simon Kizito-Deputy University Secretary, Prof. Robert Wamala-Director Research Innovations and Partnerships, and Prof. Ruth Nalumaga-University Librarian. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Members of Management from Left to Right: Mr. Paul Agaba-Procurement and Disposal Unit, Mr. Simon Kizito-Deputy University Secretary, Prof. Robert Wamala-Director Research Innovations and Partnerships, and Prof. Ruth Nalumaga-University Librarian.

Panel Discussions and Triple Helix Framework

The day’s panel discussion featured Mr. Samuel Mwogeza (Executive Director, Stanbic Bank), Mr. Peter Sibukule (Headmaster, Busoga College Mwiri), Mr. Clovice Bright Irumba (Petroleum Authority of Uganda), and Ms. Grace Cherotich.

Mr. Mwogeza stressed the need to commercialize university prototypes and ideas. He explained that banks like Stanbic use their networks to strengthen innovators’ business cases, preparing them for market entry. Mr. Sibukule on the other hand called for transformation of mindsets right from secondary school level so that students are well primed to communicate, collaborate, uphold integrity and good work attitudes over qualifications in the marketplace. Mr. Irumba highlighted efforts by the PAU to create more opportunities for Ugandan entities to get involved in the oil and gas sector thanks to gaps highlighted by a study undertaken by the Economic Policy Research Centre (EPRC). Ms. Cherotich on the other hand invited CEOs to take interest in research outputs of the Makerere University Research and Innovations Fund (Mak-RIF) and reassured the audience of the Convocation’s readiness to provide a trusted platform for engagement with industry.

Panelists from Left to Right: Ms. Grace Cherotich Ruto, Mr. Samuel Mwogeza, Mr. Peter Sibukule and Mr. Clovice Bright Irumba with Moderator-Dr. William Tayeebwa. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Panelists from Left to Right: Ms. Grace Cherotich Ruto, Mr. Samuel Mwogeza, Mr. Peter Sibukule and Mr. Clovice Bright Irumba with Moderator-Dr. William Tayeebwa.

Contributing to the day’s discussion, Prof. Eriabu Lugujjo, Executive Director of the Uganda Vice Chancellors’ Forum (UVF), reminded the audience of the “Triple Helix” model and it’s underlying policy frameworks that in the recent past guided collaboration between universities, government, and the private sector. He observed Uganda’s lack of a robust framework, and called for policies that tie tax incentives to university support by corporations and other business entities.

Prof. Eriabu Lugujjo. Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Prof. Eriabu Lugujjo.

Proceedings

The inaugural edition of the summit was moderated by Dr. Tayeebwa William from the Department of Journalism and Communication who doubles as Managing Editor Makerere University Press and Dr. Viola Karungi from the Department of Performing Arts and Film (PAF).

Dr. Viola Karungi (Left) and Dr. William Tayeebwa (Right). Makerere University Convocation (MUC) first-ever CEOs/Investors’ Round Table Summit, 2nd September 2025, Convocation House, Edge Road, Kampala Uganda, East Africa.
Dr. Viola Karungi (Left) and Dr. William Tayeebwa (Right).

The PAF team took charge of the leading the anthems and day’s entertainment, which included a poetic presentation of the Makerere University Anthem.

Eve Nakyanzi
Eve Nakyanzi

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Admission Lists -Disability and District Quota Schemes 2025/26

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3 days ago

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September 1, 2025

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The Office of Academic Registrar, Makerere University has released the admission list of candidates admitted under the Disability and District Quota Schemes with Government sponsorship 2025/26 Academic Year.

Kindly follow the links below to access the lists:-

Mak Editor

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Change of Course/Programme for Undergraduate Admissions 2025/2026

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3 days ago

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September 1, 2025

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Mak Editor

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