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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

 

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Veteran Professor changed Makerere and Higher Education

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Professor Pancras John Mukasa Ssebuwufu (L) receives a plaque and citation from RUFORUM Board Member and Vice Chancellor Ndejje University-Professor Eriabu Lugujjo (Right) on 6th May 2021 at the RUFORUM Secretariat, Plot 155 Garden Hill, Makerere University Main Campus,

When Professor John Ssebuwufu ambled up to receive a certificate of recognition for his ‘exceptional’ contribution to higher education from the Regional Universities Forum for Capacity Building in Agriculture (RUFORUM) at Makerere University (MU), he was thinking of many things, such as rewarding staff, that he could have done differently to impact university education more.

But he did what he could have done, under the circumstances.

He presided over MU (in 1993) when student enrolment was 5,000 and left in 2004 when the population was surging to more than 15,000.

He emphasised the use of information communication technologies in almost all the institutions he had been involved in and sent many academic staff on exchanges to boost research and innovation. Now, more African universities engage in ground-breaking research.

So, he proceeded to accept his recognition and make his acceptance speech, which was mostly about gratitude.

Ssebuwufu, 74, who is currently the chancellor at Kyambogo University and the vice-chancellor of the University of Kisubi, is credited for his exemplary leadership and pragmatic methods that have shaped higher education in Uganda and Africa as a whole.

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Japan Africa Dream Scholarship (JADS) Program 2021/2022

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Japan Africa Dream Scholarship (JADS) Program 2021/2022. Photo credit: AfDB

The Japan Africa Dream Scholarship (JADS) Program is a capacity building project by the AfDB and Japan which was initiated in 2017 with the aim of providing two-year scholarship awards to highly achieving African graduate students to enable them to undergo post-graduate studies (i.e. a two-year Master’s degree program) in selected priority development areas on the continent and Japan. The overarching goal the AfDB and the Government of Japan seek to attain is to enhance skills and human resources development in Africa in under the Bank’s High 5s agenda (i.e. “Feed Africa”, “Light up Africa”, “Industrialize Africa”, “Integrate Africa” and “Improve the quality of life of the people of Africa”) and key Japanese development assistance initiatives. JADS core areas of study focus include energy, agriculture, health, environmental sustainability, and engineering. The program also seeks to promote inter-university collaboration and university-industry partnerships between Japan and Africa. Upon completion of their studies, the JADS scholars are expected to return to their home countries to apply and disseminate their newly acquired knowledge and skills in the public and private sectors, and contribute to national and continental socio-economic development.

About the JADS program

The JADS Program is open to applicants from AfDB member countries with relevant professional experience and a history of supporting their countries’ development efforts who are applying to a graduate degree program in energy development and related discipline.  The program does not provide scholarships to any other graduate degree program.

The scholarship program provides tuition, a monthly living stipend, round-trip airfare, health insurance, and travel allowance.

Upon completion of their studies, the beneficiary scholars are expected to return to their home countries to apply and disseminate their newly acquired knowledge and skills, and contribute to the promotion of sustainable development of their countries.

Who is Eligible to Apply?

The program is open to those who have gained admission to an approved Masters degree course at a Japanese partner university. Candidates should be 35 years old or younger; in good health; with a Bachelor’s degree or its equivalent in the energy area or related area; and have a superior academic record. Upon completion of their study programs, scholars are expected to return to their home country to contribute to its economic and social development.

Application Procedures

  1. Applicant requests for information and application forms and procedures from the chosen JADS partner university. For any inquiries, please contact JADS@AFDB.ORG
  2. Applicant completes required documents and sends them to the university.
  3. University evaluates and selects applicants.
  4. University sends selected candidates to the AfDB.
  5. AfDB reviews submissions from universities, prepares and approves the final list.
  6. AfDB contacts selected awardees, and informs the universities.

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WHS Regional Meeting Africa 2021: Finance Chairperson’s Update

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Prof. Tonny J. Oyana, Finance Chairperson, World Health Summit Regional Meeting Africa, June 2021.

SOPs: Our plan is to have 200 sets of people in different spacious rooms…

Prof. Tonny j. oyana, finance chairperson whs regional meeting africa

We are sincerely grateful to our sponsors…

Over 15 core sponsors…

Sessions: 60% Virtual, 40% Onsite…

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