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Office of the Director Internal Audit

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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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PIM Centre Holds 9th Steering Committee Meeting, Set to Benefit from World Bank Support

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Mak PIM COE Steering Committee

The Public Investment Management (PIM) Centre of Excellence at Makerere University today, October 10th, 2025, held its 9th Steering Committee Meeting to review progress made in the first quarter of the financial year and plan for the months ahead.

The meeting was chaired by Ms. Getrude Basiima, who represented Mr. Hannington Ashaba, Director Budget at the Ministry of Finance, Planning and Economic Development (MoFPED). Ms. Basiima commended the Centre for its continued commitment to strengthening public investment management capacity across government institutions.

In her remarks, Ms. Basiima applauded the Centre for successfully hosting the Public Investment Management Conference held in August at Makerere University. The conference attracted key policymakers, development partners, and academics who deliberated on how to enhance the efficiency, sustainability, and impact of public investments in Uganda.

She further shared exciting news that the Government of Uganda has secured funding from the World Bank to support the public investment management function. The PIM Centre, she announced, will be among the key beneficiaries of these funds — receiving support for the construction and acquisition of a permanent home to enhance its institutional sustainability and training capacity.

Reviewing the Centre’s quarterly performance, Ms. Basiima congratulated the team for successfully conducting three specialized trainings in the first quarter, reaching officials from various Ministries, Departments, and Agencies. These trainings continue to strengthen the technical competencies required for effective project preparation, appraisal, and implementation in line with Uganda’s National Development Plan.

The PIM Steering Committee in a meeting held at Emin Pasha Hotel

She encouraged the Centre to integrate climate change considerations into its future training programmes, noting that sustainable public investment must now account for environmental resilience and climate adaptation.

The centre team presented the proposed  structure/ organogram, the financial performance of 2024/2025, research areas for 2025/2026 and the strategic plan for 2025 – 2030.

The Steering Committee reaffirmed its commitment to supporting the PIM Centre’s vision of becoming a regional leader in building capacity for efficient, transparent, and sustainable public investment management.

Betty Kyakuwa
Betty Kyakuwa

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Strengthening Collaboration between Makerere University and the University of Groningen

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Seated: Prof. Sarah Ssali (C), Dr. Dinie Bouwman (L) and Dr. Anita Veltmaat (R) with teams from Makerere University and the University of Groningen during the meeting on 7th October 2025. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.

A significant development unfolded at Makerere University during a strategic, hour-long meeting in the vice chancellor’s boardroom on 7th October 2025, marking a deepening bond with the University of Groningen in the Netherlands. The primary goal was to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program. Prof. Sarah Saali, the Deputy Vice Chancellor for Academic Affairs, set the tone by emphasizing that institutional partnerships are crucial to Makerere University, which she proudly called the leading research and most collaborative university in the world.

The parties from Makerere University and the University of Groningen meeting in the Vice Chancellor's Boardroom. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.
The parties from Makerere University and the University of Groningen meeting in the Vice Chancellor’s Boardroom.

The discussion promptly formed the core structure of the program: a four-year PhD (or three if the master’s was research-based), with supervision duties split 50-50% between the two institutions. A key feature is the mobility requirement, stipulating that PhD candidates would spend a total of six months in the Netherlands, potentially divided into two three-month periods. Crucially, the University of Groningen confirmed there would be no teaching requirement during this stay, allowing students full access to focus on their research. A major financial hurdle was overcome with the adoption of a fee-waiver policy; Makerere would waive tuition for incoming Groningen candidates, and Groningen would reciprocate for Makerere‘s students, significantly boosting the program’s financial viability.

Prof. Sarah Ssali (R) presents a Mak Souvenir to Dr. Anita Veltmaat. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.
Prof. Sarah Ssali (R) presents a Mak Souvenir to Dr. Anita Veltmaat.

However, the critical issue of the stipend remained. Dr. Anita Veltmaat explained that to meet the required living standard of approximately €1,875 per month in Groningen, the incoming candidate must secure a partial external scholarship of around €250 per month. The positive news is that if the candidate secures this minimum scholarship, the University of Groningen is prepared to top up the amount to the full living standard for the six months the student spends in the Netherlands. It was noted that this initial financial hurdle might be simplified for Makerere students, as many are already staff members receiving a salary, which could help cover the required €250.

The meeting in session. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.
The meeting in session.

The path forward was clear: it was to complete the agreement template guided by the setup committee from both institutions. The plan culminated in scheduling an online follow-up meeting for Tuesday, November 11th, to review the first revision of the agreement, capping a highly constructive discussion that solidified the two universities’ shared future in graduate education.

The Team from Makerere University from Left to Right: Dr. Ruth Nsibirano, Dr. Racheal Nuwagaba, Dr. Patricia Ndugga, Dr. Stella Achen, Dr. Joseph Watuleke, and Ms. Agatha Ainemukama. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.
The Team from Makerere University from Left to Right: Dr. Ruth Nsibirano, Dr. Racheal Nuwagaba, Dr. Patricia Ndugga, Dr. Stella Achen, Dr. Joseph Watuleke, and Ms. Agatha Ainemukama.

Makerere University was represented by Prof. Sarah Ssali, the Deputy Vice Chancellor in charge of Academics Affairs; Dr. Ruth Nsibirano, Head of the Department of Gender Studies; Dr. Patricia Ndugga, School of Statistics; Dr. Stella Achen and Dr. Joseph Watuleke, School of Distance and Lifelong Learning; Agatha Ainemukama, School of Engineering; Racheal Nuwagaba, School of Psychology; Awel Uwihanganye, Martine Rugamba, and Hawa Ndagire from the Advancement Office; and Muhammad Kiggundu from the Institute of Gender and Development Studies.

Prof. Sarah Ssali (R) presents a Mak Souvenir to Mrs. Alette Arendshorst. Strategic meeting between Makerere University and the University of Groningen, Netherlands to move beyond existing collaborations and formalize a new Double Doctorate (PhD) program, 7th October 2025, Main Building, Kampala Uganda, East Africa.
Prof. Sarah Ssali (R) presents a Makerere Souvenir to Mrs. Alette Arendshorst.

The University of Groningen was represented by Dr. Dinie Bouwman, Senior Policy Advisor, Internationalization and Quality Assurance; Dr. Anita Veltmaat, Faculty of Social Behavior and Social Sciences, Department of International Studies, involved in mentorship programs for women; and Dr. Alette Arendshorst, Faculty of Behavioral and Social Sciences, working on graduation/collaboration for students/staff.

Mak Editor

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Makerere and Nelson Mandela University Move to Actualize Existing MoU

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Prof. Winston Tumps Ireeta (6th L) and Prof. Azwinndini Muronga (5th L) with the delegation from NMU and officials from Makerere after the meeting on 7th October 2025. Delegation from Nelson Mandela University (NMU), South Africa meeting with officials from Makerere University on 7th October 2025, Kampala Uganda, East Africa.

Makerere University on Tuesday, 7th October 2025 hosted a delegation from Nelson Mandela University (NMU), South Africa in the Vice Chancellor’s Boardroom in a bid to strengthen academic partnerships and operationalize their existing Memorandum of Understanding (MoU).

The delegation, led by Prof. Azwinndini Muronga, Deputy Vice Chancellor: Research, Innovation and Internationalisation, NMU, aimed to turn earlier agreements into actionable collaborations and build sustainable partnerships with various colleges.

The Acting (Ag.) Deputy Vice Chancellor; Finance and Administration, Prof. Winston Tumps Ireeta, provided an overview of the institution’s structure—nine colleges, two schools, and two institutes—while acknowledging the challenges of maintaining excellence amid resource limitations and post-pandemic recovery. He emphasized that collaboration must serve the broader goal of research-driven development, calling for teamwork and resilience among African universities. “We have to work together to sustain high academic standards and contribute to the continent’s progress,” he noted.

Prof. Winston Tumps Ireeta (L) presents a Mak necktie to Prof. Azwinndini Muronga (R). Delegation from Nelson Mandela University (NMU), South Africa meeting with officials from Makerere University on 7th October 2025, Kampala Uganda, East Africa.
Prof. Winston Tumps Ireeta (L) presents a Mak necktie to Prof. Azwinndini Muronga (R).

Prof. Muronga spoke passionately about the NMU’s “African footprint agenda.” He urged both institutions to start with small, practical projects that can build confidence and momentum for larger initiatives.  “We must grow partnerships within Africa first,” he stated, “before we expand globally. True collaboration begins when both sides contribute equally, share capacity, and build self-reliance.”

Prof. Muronga also expressed interest in joint research projects, doctoral supervision, and shared grant applications, noting that NMU and Makerere are strategically positioned to lead regional academic innovation.

In her remarks, Prof. Judy Peter, Senior Director in the International Office at NMU emphasized the University’s commitment to African-centered collaboration and the importance of internationalizing the curriculum and expanding research capacity.

Prof. Peter underscored the importance of student mobility, joint supervision of postgraduate students, and the recruitment of talented African scholars, noting that such exchanges enrich both institutions’ academic communities. She also emphasized the need to internationalize the curriculum, particularly through virtual learning platforms and co-teaching models, to ensure broader accessibility and shared expertise.

Contributions also came from Prof. James Wokadala, Deputy Principal, College of Business and Management Sciences (CoBAMS), further amplified the need to “start small and build on existing collaborations.” He proposed developing a clear roadmap that defines short-term goals and identifies areas for mutual growth.

From the College of Health Sciences, Dr. Richard Idro, the Deputy Principal highlighted opportunities for fellowship, training and collaboration in clinical subjects, emphasizing the need for practical exchanges that benefit students and staff alike. He also addressed logistical challenges such as transportation and coordination, urging for targeted partnerships that can yield tangible results.

Some of the Makerere officials that attended the meeting from Left to Right: Prof. Yazidhi Bamutaze, Dr. Richard Idro, Prof. James Wokadala, Prof. Eric Awich Ochen, and Prof. Godfrey Akileng. Delegation from Nelson Mandela University (NMU), South Africa meeting with officials from Makerere University on 7th October 2025, Kampala Uganda, East Africa.
Some of the Makerere officials that attended the meeting from Left to Right: Prof. Yazidhi Bamutaze, Dr. Richard Idro, Prof. James Wokadala, Prof. Eric Awich Ochen, and Prof. Godfrey Akileng.

The meeting reaffirmed the universities’ commitment to collaboration in areas including faculty exchange for guest lectures, seminars, and sabbaticals; joint research and grant applications for regional and international funding; co-supervision of postgraduate students; virtual classroom exchanges; curriculum internationalization and exchange of academic materials; and capacity development for academic and administrative staff.

The teams also identified “quick-win” projects that could be implemented in the short term and agreed to establish a joint implementation team to monitor progress. Further discussions will explore funding mechanisms, including the possibility of leveraging programs like Erasmus+, to support student exchange and joint research initiatives.

In his closing remarks, Prof. Muronga reaffirmed Nelson Mandela University’s commitment to ensuring that the partnership yields visible outcomes. Both universities agreed that future engagements will be structured around mutual respect, accountability, and measurable results.

The meeting concluded on a note of optimism, with both institutions expressing confidence that their partnership will not only advance academic excellence but also contribute to Africa’s broader vision of educational and research self-reliance.

The meeting was attended by several officials from Makerere including; Prof. Eric Awich Ochen-Deputy Principal, College of Humanities and Social Sciences (CHUSS), Prof. Yazidhi Bamutaze-Deputy Principal, College of Agricultural and Environmental Sciences (CAES), Prof. Godfrey Akileng-Dean School of Business, Dr. Geoffrey Nuwagaba-CoBAMS, Mr. Martine Rugamba-Ag. Chief Advancement Office, and Ms. Hawa Kajumba-Advancement Office.

Eve Nakyanzi

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