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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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Timothy Khabusi: From Barefoot Walks to shaping Uganda’s Eye health Future

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Mr. Buteera and Khabusi during the interview recently. Impact Stories: Timothy Khabusi, Mastercard Foundation Scholars Program alumnus, optometrist, researcher, programmer, and eye health entrepreneur, on an ambitious mission to improve eye health in Uganda, October 2026, Makerere University, Kampala Uganda, East Africa.

Before becoming an optometrist, researcher, programmer, and eye health entrepreneur, Timothy Khabusi walked barefoot to school along rough roads in Manafwa District, Eastern Uganda. For most of his primary school years, Timothy walked more than nine kilometres each day from his home to Bubulo Mixed Primary School in Manafwa District.

He would leave home at about 6:00 a.m., walk to the highway, and join other children on their way to school. On the murram road, sharp stones pressed into his feet. When the rains came, he sometimes arrived at school completely drenched. Occasionally, a truck carrying market vendors would stop and offer them a lift. “Those were few lucky days,” Timothy recalls.

At the time, however, Timothy did not see his life as unusual. It was simply how life was for many children in his village. What he did not yet know was that those long walks were helping shape a determination that would eventually take him from rural Manafwa to Makerere University and, later, the University of Edinburgh in Scotland.

Timothy Khabusi is the sixth of eight children (5 boys and 3 girls). His father, 68, a retired primary school teacher, and his mother, 60, a small retail shop owner, had limited resources but were determined to give their eight children opportunities they had not enjoyed themselves.

The family tried several ways to make ends meet. His mother ran a small local brew joint, selling malwa, a traditional fermented cereal drink. When Timothy was about ten, the family closed the malwa joint and moved on, first trying farming and later, in 2009, opening a small retail kiosk with money earned from selling a small coffee harvest.

The family kiosk changed things. Timothy started taking snacks to school and also began developing an interest in business. He sold sugarcane and later teamed up with his younger brother, Mark, to make mandazi, a popular delicacy among schoolchildren.

Behind these modest ventures were sacrifices his parents made for their children’s education and health. His father took loans to support the family through school, while both parents repeatedly emphasised the importance of education.

Timothy’s own academic journey was far from perfect.

At rural Bubulo Primary School, Timothy performed very well and earned a place at one of the best secondary schools in Eastern Uganda, Mbale Senior Secondary School, in Mbale city.

At Mbale Secondary School, he became a strong academic performer and earned a renewable merit-based bursary that covered most of his school fees. Mr Mabaku, his Mathematics teacher, taught him to connect classroom concepts to real-life problems—a way of thinking that would later shape his interest in technology and programming.

Then came a setback.

Timothy’s A-level results (15 points in Physics, Chemistry, and Mathematics) were far lower than he had expected. For someone who had always seen himself as a top student, the outcome was deeply disappointing, and he missed out on the much-coveted government scholarship. He even wondered whether university was still possible. He considered repeating his A-levels but instead applied to Makerere University on private sponsorship. He was admitted to study Optometry, although he had initially wanted to pursue Medicine and Surgery.

Khabusi Timothy, during his time at the Scholars Program. Impact Stories: Timothy Khabusi, Mastercard Foundation Scholars Program alumnus, optometrist, researcher, programmer, and eye health entrepreneur, on an ambitious mission to improve eye health in Uganda, October 2026, Makerere University, Kampala Uganda, East Africa.
Khabusi Timothy, during his time at the Scholars Program.

Then came the opportunity that changed everything.

In 2017, Timothy became a Mastercard Foundation Scholar at Makerere University, receiving support that enabled him to continue his university education. The financial uncertainty that had threatened his university education was resolved. What initially felt like failure became an opportunity that redirected him towards a field he had not planned to enter. Through optometry, he discovered a profession that linked clinical care with science, technology, research and public health.

His career journey after graduation.

After graduating from Makerere University in January 2022, Timothy set out to fulfil his ambitious mission to improve eye health in Uganda. His career began far from his village home in Manafwa: he started at a private clinic in Arua town, West Nile, hundreds of kilometres from Manafwa in Eastern Uganda. Asked why he didn’t find a job in Kampala, as most of his peers did, Timothy quickly explained that his mission is to provide the best eye health care to communities with limited access to these services.

After working for one year in Arua, he returned to Kampala. He first worked at Dr. Agarwal’s Eye Hospital from 2023 to 2025, then moved to Med-Optics, another popular eye clinic in Kampala. In February 2026, he opened his own eye clinic, Khabusi Vision Care Centre, a modern optometry centre dedicated to providing eye care services at subsidised rates to individuals and families who may face financial barriers to accessing these services.

Khabusi Timothy on his graduation day in 2022. Impact Stories: Timothy Khabusi, Mastercard Foundation Scholars Program alumnus, optometrist, researcher, programmer, and eye health entrepreneur, on an ambitious mission to improve eye health in Uganda, October 2026, Makerere University, Kampala Uganda, East Africa.
Khabusi Timothy on his graduation day in 2022.

His leadership journey

For Timothy, leadership is not about collecting titles. At Mbale Senior Secondary School, he led the Science Club, organising seminars and holiday revision programmes. At Makerere, he served as a minister at the College of Health Sciences and as a leader in the Optometry Students’ Association. Those experiences shaped a simple philosophy: leadership means seeing what needs improvement, taking responsibility, and bringing others along.

That philosophy now drives his ambitions for Khabusi Vision Care. In the coming years, he aims to strengthen the organisation’s clinical, public health, digital and research work. His longer-term vision is to build a major Ugandan eye health organisation with branches across the country, comprehensive services, research programmes and locally developed diagnostic and ophthalmic technologies.

Impact in the community

Asked about his impact in the community, Timothy quickly pointed to the number of patients whose sight he has helped restore at a modest cost they otherwise couldn’t have afforded.

“I am proud to have treated more than 10,000 patients and enabled them to see better since I began my optometry practice in 2022. Among the patients, I vividly remember a police woman who was on the verge of going completely blind due to a misdiagnosis she had received at different facilities she had visited in Kampala, until she came to Khabusi Vision Care Centre in Kyanja, where I was able to help correct the optical issue she was grappling with.” Timothy proudly states.

Khabusi Timothy examining one his patients at his eye clinic. Impact Stories: Timothy Khabusi, Mastercard Foundation Scholars Program alumnus, optometrist, researcher, programmer, and eye health entrepreneur, on an ambitious mission to improve eye health in Uganda, October 2026, Makerere University, Kampala Uganda, East Africa.
Khabusi Timothy examining one his patients at his eye clinic.

Timothy further enumerates the number of young people he has mentored and continues to mentor in optometry. He also offers graduate internships at his clinic and employs five young people as permanent staff. He also conducts regular community outreach activities, offering free eye check-ups in the community and subsidised treatment for those who need it.

A word to the Mastercard Foundation Scholars Community

Timothy expressed his gratitude to the Mastercard Foundation Scholars Program and Makerere University for giving him the opportunity to pursue a quality university education at a time when he had lost hope of attending university after failing to secure a government scholarship.

“I am forever grateful to Mastercard Foundation and Makerere University for giving me a scholarship that changed my whole life; without the scholarship, I would not have been able to afford the university fees; therefore, I wouldn’t have become what I am today,” Timothy points out.

Asked what advice he would give to current Mastercard Foundation Scholars, Timothy urges them to take advantage of the additional skilling and development programmes the Mastercard Foundation Scholars Program offers.

“I urge my young brothers and sisters on the Mastercard Foundation Scholars Program currently to take the capacity-building training the Mastercard Foundation Scholars Program offers; it is what will give you an advantage over others in the job market,” Timothy advises.  

Looking ahead

Beyond healthcare, Timothy is a writer, programmer, and researcher. He has published “From the Slopes of Mount Elgon”, a novel about a young girl who confronts poverty and betrayal while pursuing education and dignity. Timothy’s story is not a straightforward journey from challenge to success. It is about unexpected turns: the barefoot walks, the disappointing A-level results, the unexpected scholarship, and the career he never originally intended to pursue. His advice to young people comes from that experience: one disappointing result or difficult season need not decide the rest of your life. Sometimes, you have to keep walking.

“Keep learning, keep improving, and when opportunity comes, use it—not only to change your own life, but to create opportunities for others,” Timothy advises.

Timothy is now pursuing a Master’s degree in Patient Safety and Clinical Human Factors at the University of Edinburgh. The programme has reshaped his approach to healthcare. Rather than focusing solely on individual mistakes, he examines the systems that allow failures to occur and how to redesign them to improve patient safety.

Bernard Buteera

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Makerere University Hosts Deputy IGG Ahead of Ombuds Day 2026

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Prof. Barnabas Nawangwe (4th R) and Mrs. Anne Twinomugisha Muhairwe (3rd R) with the delegation during the visit on 5th October 2026. Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”, 5th October 2026, Main Building, Makerere University, Kampala Uganda, East Africa.

On October 5, 2026, Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”.

The delegation was received by Professor Barnabas Nawangwe the Vice Chancellor of Makerere University in his office where they discussed the Ombuds Day theme, the university’s successful reconciliation-based conflict resolution, ongoing infrastructure projects, and a renewed commitment to institutional partnership.

Mrs. Anne Twinomugisha Muhairwe, Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”, 5th October 2026, Main Building, Makerere University, Kampala Uganda, East Africa.
Mrs. Anne Twinomugisha Muhairwe,

Mrs. Twinomugisha Muhairwe, who also spoke as the President of the African Ombudsman and Mediators Association (AOMA), emphasised that her office aims to be a partner in building and strengthening public institutions rather than merely a critic. Therefore, this visit marked a big step in the evolving relationship between public institutions and the Office of the Ombudsman at the Inspectorate of Government, where it is headed by Director Kakooza Savio Ntensibe, who was also part of the delegation.

The DIGG shared that the office provides essential options for resolving grievances such as administrative injustice, where people feel victimised, and unheard.

Prof. Nawangwe (C) presents the Makerere@100 Coffee Table Book to Mrs. Twinomugisha Muhairwe (R) as Mr. Kakooza Savio Ntensibe (L) witnesses. Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”, 5th October 2026, Main Building, Makerere University, Kampala Uganda, East Africa.
Prof. Nawangwe (C) presents the Makerere@100 Coffee Table Book to Mrs. Twinomugisha Muhairwe (R) as Mr. Kakooza Savio Ntensibe (L) witnesses.

Reconciliation Underscored

While addressing the delegation, Professor Nawangwe, framed the visit as a turning point in the institution’s relationship with oversight bodies. He welcomed the DIGG, an alumna of Makerere, and commended the Ombuds methodology that prioritizes reconciliation as initiated by neutral persons or bodies to resolve disputes.

“The style of reconciliation has worked very well for us as well, ever since we started talking to the students, it has kept peace in the university,” the Vice Chancellor remarked.

Prof. Barnabas Nawangwe addresses the delegation. Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”, 5th October 2026, Main Building, Makerere University, Kampala Uganda, East Africa.
Prof. Barnabas Nawangwe addresses the delegation.

“We started talking to the students and… eventually, they started to understand. Today, if you come and begin talking of strike, fellow students will tell you, ‘We came here to study’”, added the Vice Chancellor.

The engagement also discussed the practical realities of student welfare. Mrs. Twinomugisha Muhairwe, with specific interest, probed the Vice Chancellor on the status of hall renovations. In response, the Vice Chancellor explained the phased approach to renovations, noting that the university is systematically upgrading facilities to improve the living conditions.

The Vice Chancellor thereafter invited Mrs. Twinomugisha Muhairwe and her team to visit the university museum, as a gesture to underscore the spirit of the day where the Ombudsman and the university stand together.

Prof. Barnabas Nawangwe shows Mrs. Anne Twinomugisha Muhairwe around the Makerere Museum. Makerere University welcomed Mrs. Anne Twinomugisha Muhairwe, the Deputy Inspector General of Government (DIGG) and her delegation for a courtesy visit ahead of the International Ombuds Day 2026 commemoration under the theme “Ombuds: Office of Options”, 5th October 2026, Main Building, Makerere University, Kampala Uganda, East Africa.
Prof. Barnabas Nawangwe shows Mrs. Anne Twinomugisha Muhairwe around the Makerere Museum.

About Ombuds Day

Ombuds Day is an international observance held annually on the second Thursday of October to raise public awareness of the ombuds profession.

According to the International Ombuds Association, an ombuds is an independent, neutral, and confidential professional who helps resolve disputes, investigate complaints, and address systemic issues within an organization, government agency, or institution.

Elvis Lubanga, Makerere University, Kampala Uganda, East Africa.
Elvis Lubanga

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Statement on Concerns Circulating Regarding a Member of Academic Staff

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Front View of the reconstructed Main Building, Makerere University. Date Taken 8th November 2024. Kampala Uganda, East Africa.

Makerere University has noted the serious concerns raised publicly through social media video posts regarding the conduct of a member of staff. We recognise that such matters can cause profound distress and that it takes courage to speak about experiences of harm. The University takes all matters relating to the safety, dignity, and welfare of its students, staff, and visitors with the utmost seriousness.

Makerere maintains a zero-tolerance policy toward sexual harassment, gender-based violence, and any form of misconduct that threatens the well-being of members of the University community. Formal reports of sexual harassment are handled through established procedures with the seriousness they deserve.

The University has deliberately put clear policies and procedures in place, including the Safeguarding Policy, the Policy and Regulations Against Sexual Harassment, and staff disciplinary processes. These are designed to ensure that any formal complaints received are investigated thoroughly, fairly, and confidentially, while upholding the principles of natural justice and due process for all parties.

Students, staff, and visitors who have concerns are encouraged to make a formal report through the available channels, including the Gender Mainstreaming Directorate, the Office of the Dean of Students, or MakSafeSpace (the University’s online platform that facilitates anonymous and confidential reporting). Professional support services remain available at the University Counselling and Guidance Centre for those who need them.

Makerere University remains committed to fostering a safe, respectful, and inclusive learning and working environment for all. We will continue to strengthen our systems for prevention, reporting, and accountability.

Makerere University Management.

Mak Editor

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