General
Office of the Director Internal Audit
Published
15 years agoon
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
- Review and assess the functioning of systems, processes and controls.
- Identify, assess and evaluate risks affecting achieving University objectives.
- Appraise the economy and efficiency with which resources are allocated and utilised
- Review compliance with applicable policies, plans, procedures, laws and regulations.
- Coordinate with External Auditors in the areas above.
- 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
- Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
- Auditing personnel must have access to all necessary data to form conclusions about the area under review.
- Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
- 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.
- Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.
Current and future audit priorities
- Recruit, develop, and retain well qualified and experienced audit staff
- Develop an exit strategy to phase out of pre-auditing
- Conduct risk assessment to identify and then prioritize areas for audit emphasis.
- 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
- Review and assess the functioning of systems, processes and controls.
- Identify, assess and evaluate risks affecting achieving University objectives.
- Appraise the economy and efficiency with which resources are allocated and utilised
- Review compliance with applicable policies, plans, procedures, laws and regulations.
- Coordinate with External Auditors in the areas above.
- 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
- Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
- Auditing personnel must have access to all necessary data to form conclusions about the area under review.
- Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
- 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.
- Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.
Current and future audit priorities
- Recruit, develop, and retain well qualified and experienced audit staff
- Develop an exit strategy to phase out of pre-auditing
- Conduct risk assessment to identify and then prioritize areas for audit emphasis.
- 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
You may like
General
Makerere University Inaugurates 2nd Health User Committee
Published
5 hours agoon
April 21, 2026By
Mak Editor
The Vice Chancellor, Prof. Barnabas Nawangwe on 20th April 2026 inaugurated the Second Makerere University Health User Committee (Mak-HUC). The Committee was established by the Vice Chancellor in 2022 as part of his strategic mandate to strengthen and oversee the University’s health service delivery.
Chaired by Dr. Allen Kabagenyi from the College of Business and Management Sciences (CoBAMS), Mak-HUC has as its members; Prof. Josaphat K. Byamugisha-Director Makerere University Health Services (MakHS) and Dr. Daniel Ronald Ruhweza-Department of Law and Jurisprudence, School of Law.
Other members include; Dr. Arthur Kwizera-Department of Anaesthesia and Critical Care, College of Health Sciences (CHS) and Makerere University Academic Staff Association (MUASA) Representative, Dr. Lillian Tukahirwa-Makerere University Administrative Staff Association (MASA) Representative, Mr. Godfrey Othieno- National Union of Educational Institutions (NUEI) Representative, and as Secretariat, Ms. Kevin M. Nabiryo-Directorate of Human Resources.

The 2nd Mak-HUC has been appointed for a period of four years effective 1st January 2026 with a mandate to: Guide, monitor and oversee delivery of health services by MakHS; Represent the interests and concerns of staff and students that use MakHS; Advise on alignment with sustainable health financing and insurance models; Strengthen systems for fraud prevention, digital transformation and access to specialized treatment, among other responsibilities.
The 1st Mak-HUC was chaired by Dr. Allen Kabagenyi and had as members; Prof. Josaphat Byamugisha, Dr. Fred Mayambala, Dr. Zahara Nampewo, Mr. Othieno Godfrey, Mr. Apunyo Paul Okiria and Ms. Ikiriza Racheal. Milestones during the first era included; Outpatient Department visits growth from 4,802 (2022) to 7,388 (Nov 2025) for staff and 14,641 (2022) to 19,069 (Nov 2025) for students.
Others milestones included; Commissioning of a fully equipped Operating Theatre, Establishment of a modern Imaging Hub, Development of a fully functional Audiology Unit, Expansion of the Temporal Bone Laboratory, Launch of the Olink Proteomics Platform and Enhancement of the Dental Unit with 32 dental chairs and experienced personnel.
Related article: https://news.mak.ac.ug/2025/12/three-years-of-impact-makerere-university-health-user-committee-presents-status-report/
General
End of a Distinguished Era as Mrs. Patience Mushengyezi Hands-Over Senate Division Office
Published
12 hours agoon
April 21, 2026By
Mak Editor
By Gerald Ochwo
On Monday, 20th April 2026, the Academic Registrar, Prof. Buyinza Mukadasi and his Senior Management Team (SMT) convened to witness the official handover of office within the Senate Division. The ceremony, attended by representatives from the Directorate of Internal Audit, marked an important moment of transition and continuity in the University’s academic administration. The outgoing Deputy Academic Registrar in charge of the Senate Division, Mrs. Patience Mushengyezi, formally handed over office to Ms. Gladys Khamili, who assumes the role in an acting capacity.
In his remarks, Prof. Buyinza Mukadasi underscored the significance of the transition, situating it within a broader institutional context. He observed that the Department of the Academic Registrar has, over the years, experienced a steady wave of retirements, particularly among senior staff. He noted that this trend is expected to continue, with a considerable number of experienced personnel due to retire within the next two years.
While acknowledging the institutional gaps created by these departures, he reassured staff that the University is actively addressing the situation to ensure the continued efficiency of the Department.
“You will agree with me that the Department has, over the years, witnessed the retirement of many senior colleagues. Their departure leaves behind a significant institutional gap. However, the University is fully aware and will address it through targeted recruitment,” he stated.
In her detailed handover report, which she delivered verbatim, Mrs. Patience Mushengyezi reflected on her tenure with gratitude and a deep sense of fulfillment. She paid tribute to the Vice-Chancellor, in his capacity as Chairperson of the University Senate, for his steadfast guidance and support throughout her service. She also expressed sincere appreciation to the Academic Registrar, Prof. Buyinza Mukadasi, for his pragmatic and results-oriented leadership.


“I remain deeply grateful for the support from the Vice-Chancellor and all members of Senate for the trust they accorded me. I equally thank the Academic Registrar, Prof. Buyinza, for his results-oriented approach to administration. His support enabled us to achieve remarkable progress under the DARP (Digitalization of Academic Records and Processes) Project, including the successful digitalization of Senate minutes, some dating as far back as the 1990s, which are now easily retrievable,” she noted.
Her remarks painted a picture of dedication, progress, and institutional strengthening, leaving behind a legacy that will continue to benefit the University.
In her acceptance remarks, Ms. Gladys Khamili expressed heartfelt appreciation to the Academic Registrar for the confidence placed in her. She acknowledged the weight of responsibility that comes with the role and pledged her commitment to upholding the standards and gains established by her predecessor.
She paid glowing tribute to Mrs. Mushengyezi’s exceptional service, noting that her impact within the Senate Division is both profound and enduring.

“I am truly honored by the trust bestowed upon me. I am committed to building on the strong foundation laid by Mrs. Mushengyezi, whose remarkable contribution and dedication will continue to inspire us all,” she said.
The ceremony not only marked the end of a distinguished era in the Department of the Academic Registrar, but also the beginning of a new phase, underscored by continuity, renewal, and a shared commitment to excellence in academic administration at Makerere University.
Gerald Ochwo is the Liaison and Communication Officer, Office of the Academic Registrar
General
Youth Leaders and Scholars Chart Africa’s Leadership Future at the 2026 Nyerere Lecture
Published
1 day agoon
April 20, 2026By
Mak Editor
At a time when Africa stands at the intersection of demographic opportunity and governance uncertainty, a powerful question is emerging across the continent: what kind of leadership will define Africa’s future?
This question took centre stage at the 2026 Julius Nyerere Leadership Lecture and Youth Conversations, held on April 13, 2026, at Makerere University. Convened by the Julius Nyerere Leadership Centre in partnership with the Council for the Development of Social Science Research in Africa (CODESRIA), the event brought together policymakers, scholars, diplomats, and youth leaders from across East Africa under the theme: “Africa’s Next Generation: Youth Agency and the Leadership Africa Needs.”
Held on the birth anniversary of Mwalimu Julius Kambarage Nyerere, the gathering was not merely commemorative. It was deliberately forward-looking—an effort to reinterpret Nyerere’s legacy in light of contemporary realities and to position young people as central actors in shaping Africa’s political, economic, and social trajectory.

A Defining Moment for Leadership in Africa
Opening the event, Dr. Nansozi K. Muwanga, Executive Director of the Julius Nyerere Leadership Centre, framed the conversation within a broader continental context marked by a rapidly expanding youth population, rising political awareness, and increasing demand for accountability.
“Africa is not short of potential,” she noted. “What is at stake is whether that potential is matched by the kind of leadership required to transform it into sustainable development and inclusive progress.”
Her remarks underscored a critical shift: young Africans are no longer passive participants in governance processes. Across communities, institutions, and political spaces, they are organizing, contesting, innovating, and demanding accountability. The challenge, she argued, is to ensure that this energy is channelled into ethical, competent, and service-oriented leadership capable of transforming institutions and delivering long-term change.

Reclaiming Unity as a Strategic Imperative
The importance of unity—long championed by Mwalimu Nyerere—featured prominently throughout the discussions. Representing Tanzania, Major General Paul Kisesa Simuli emphasized that Pan-Africanism must evolve from a historical ideal into a practical framework for cooperation and development.
“Africa’s unity is not optional,” he observed. “It is a necessity for survival in an increasingly competitive and interconnected world.”
He pointed to education, language, and shared values as critical foundations for building a cohesive regional identity, highlighting the need for deliberate investment in systems that strengthen cross-border collaboration. His intervention reinforced a central theme of the lecture: that regional integration and collective action are indispensable to Africa’s long-term stability and prosperity.

Leadership in Transition: From Authority to Influence
The keynote address by Israel Laryea provided a compelling reflection on how leadership itself is evolving. Drawing from Africa’s political history, he argued that the continent has moved through distinct phases—from liberation-era “builders,” to “controllers,” and now to a generation navigating democratic transitions that remain incomplete.
Yet, despite these transitions, a fundamental gap persists.
“Africa has never lacked leaders,” he remarked. “The real question is the kind of leadership each generation chooses to tolerate.”
In today’s context, he argued, leadership is increasingly shaped not only by formal authority but by influence, credibility, and the ability to mobilize and organize. Digital platforms have expanded access to information and participation, but they have also introduced new complexities—where visibility does not necessarily translate into power.
For young Africans, this presents both an opportunity and a challenge. While they are more connected and engaged than ever before, their influence in formal decision-making spaces remains limited. Bridging this gap requires a shift from digital engagement to structured political and institutional participation.

The Knowledge Question: Leadership and Intellectual Responsibility
A recurring theme across the lecture was the centrality of knowledge in shaping effective leadership. Scholars warned against the risks of historical distortion, shallow engagement with complex issues, and leadership divorced from intellectual grounding.
Discussions emphasized that Africa’s development challenges are not simply technical—they are deeply political and ideological. Addressing them requires leaders who are not only well-intentioned but also analytically grounded, historically informed, and ethically driven.
The idea that “ignorance remains one of the greatest obstacles to progress” resonated strongly, reinforcing the need for continuous learning, humility, and critical reflection as essential components of leadership.

Youth Leadership in Practice: From Ideas to Implementation
Beyond theory, the lecture provided a platform for young leaders to demonstrate how leadership is already being exercised in practical and impactful ways.
Across panel discussions, participants shared experiences in governance, entrepreneurship, and community development. These contributions highlighted a growing shift toward solution-oriented leadership, where young people are not waiting for opportunities but actively creating them.
Key insights emerging from these engagements included:
- The importance of policy reforms that enable youth participation, particularly in economic and governance spaces
- The role of innovation and technology in addressing local challenges and expanding opportunities
- The need for community-centred approaches that prioritize inclusion and social impact
What became evident is that Africa’s youth are not merely a demographic category—they are an active force shaping new pathways for development and leadership.

Intergenerational Dialogue: Bridging Legacy and Aspiration
The Ekyooto fireside conversations provided one of the most reflective moments of the event, bringing together seasoned leaders and emerging voices in an open and candid dialogue.
These conversations explored the deeper questions of identity, purpose, and responsibility. Participants emphasized that the future of Africa will depend on a generation that understands not only the challenges it faces but also the values and principles required to address them.
Lena Nyerere, representing the Nyerere family, highlighted the enduring relevance of Pan-Africanism as a vision rooted in unity, dignity, and collective progress. Her presence served as a symbolic bridge between legacy and the future—reminding participants that leadership is both inherited and redefined across generations.


From Reflection to Action
As the day concluded, a clear consensus emerged: Africa’s transformation will depend on the ability of its young people to move beyond participation toward active leadership and institutional influence.
This transition requires:
- Strengthening leadership development pathways
- Investing in education and critical thinking
- Expanding opportunities for meaningful participation in governance and policy processes
- Building a shared sense of Pan-African identity and purpose
Equally important is the need to move beyond episodic conversations toward sustained programmes, structured mentorship, and institutional support systems that enable young leaders to grow, collaborate, and lead effectively.
Looking Ahead: Reimagining Leadership for Africa’s Future
The 2026 Julius Nyerere Leadership Lecture and Youth Conversations ultimately served as more than a platform for dialogue—it was a strategic intervention in shaping Africa’s leadership trajectory.
As the Julius Nyerere Leadership Centre continues to expand its work in youth leadership training, regional engagement, and policy dialogue, the challenge ahead is clear: to translate ideas into action, and action into lasting institutional change.
Africa’s future will not be determined by its challenges alone, but by the quality of leadership that emerges to confront them. In this regard, the legacy of Mwalimu Julius Nyerere is not a static memory—it is a living framework for leadership grounded in service, unity, and responsibility. The task for this generation is to reimagine that legacy in practical terms, and to carry it forward with clarity, courage, and purpose.
Trending
-
Law1 week agoPre-Entry Examination for Admission to the Bachelor of Laws for 2026/2027 AY
-
General4 days agoApplications for Admission to Undergraduate Programmes 2026/27
-
Health1 week agoCourse Announcement: Certificate in Water, Sanitation and Hygiene (CWASH) – 2026
-
General2 weeks agoCall for Participants: 2026 Hainan International Youth Cultural Exchange Program
-
General5 days agoA Graceful Exit: Makerere Celebrates Patience Mushengyezi’s 26 Years of Service