Internal Audit Unit – WAKISO DISTRICT LOCAL GOVERNMENT

Unit Head

BUSUULWA SIMON PETER
DISTRICT INTERNAL AUDITOR (DIA)

Unit’s Mandate

Provide internal audit annual work plan and submit to the accounting officer, audit committee and internal auditor general.
Prepare for every three months and submit a report on the execution for the workplan to the accounting offices, audit committee and internal auditor general.
Maintain an efficient and effective internal audit unit.
Perform consulting and advisory services to audit management in meeting the objectives.

Core Functions

Conduct Internal Audits: Examine the financial and operational activities of all departments and Lower Local Governments (LLGs) to assess compliance with laws, policies, and procedures.
Evaluate Internal Controls: Review the adequacy and effectiveness of internal control systems to ensure proper use of public resources and prevent fraud or mismanagement.
Compliance Audits: Ensure that district operations comply with the Public Finance Management Act, Local Government Act, Public Procurement regulations, and related policies.
Risk Management Support: Identify risks in financial and operational systems and recommend controls to mitigate those risks.
Financial and Operational Reporting: Prepare and submit periodic internal audit reports to the District Council, Chief Administrative Officer (CAO), and other oversight bodies.
Follow-Up on Audit Recommendations: Monitor the implementation of recommendations made in internal and external audit reports, including those from the Auditor General.
Asset and Inventory Verification: Audit the management of district assets and inventories to ensure proper recording, usage, and safeguarding.
Value-for-Money Audits: Assess whether resources have been used economically, efficiently, and effectively to achieve desired outcomes.
Capacity Building and Advisory Role: Advise management and staff on internal controls, risk management, and good financial governance practices.
Support External Audit Processes: Coordinate and facilitate audits conducted by the Office of the Auditor General or other external audit institutions.

Core Values

Integrity: Conduct audits with honesty, impartiality, and adherence to ethical standards.
Independence: Maintain objectivity and professional autonomy in all auditing activities.
Accountability: Take responsibility for audit findings, reports, and advice provided to management.
Confidentiality: Protect sensitive financial and operational information obtained during audits.
Professionalism: Uphold high standards of auditing, documentation, and reporting as guided by international internal audit frameworks.
Objectivity: Provide unbiased evaluations and avoid conflicts of interest.
Transparency: Promote openness and fairness in audit processes and reporting.
Accuracy: Ensure that audit findings and conclusions are evidence-based and factually correct.
Teamwork and Collaboration: Work closely with departments and leadership while maintaining audit independence.