Overview of the Audit Unit
Internal Audit is a managerial control which functions by measuring and evaluating the effectiveness of Internal Control System in the Nigerian Army University Biu. The Audit Unit is headed by Mr. Garga Aliyu Jakali (FCA) a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN).
The Chief Internal Auditor ensure that an Internal Audit Unit function well to provide a complete and continuous audit of the accounts and records of Revenue and Expenditure, Assets, Allocated and Unallocated stores.
The Internal Auditor in charge is directly responsible to the Accounting Officer of the University (Vice Chancellor).
He submits to the Accounting Officer a detailed Audit programme at the beginning of the year and report monthly/quarterly to the Accounting Officer on the progress of the Audit. The Internal Audit Unit as at now have three Sections, namely;
- Investigations Section
- Post-payments Section
- Pre-payments Section
Headed by Mr. GARBA Yusuf- Senior Executive officer
The office performs the following functions,
- Acquisition of companies.
- Purchase of business.
- Prospective investments.
- Systems breakdown.
- Prospective lending.
- Company Acts Investigations.
Headed by JUMMAI Salihu-Senior Executive officer
The office performs the following functions
- Ensure all Payment Vouchers are audited by the Unit.
- Ensure all Journal Vouchers are audited by the Unit.
- Ensure payments are documented for proper audit to be conducted.
- Verify payments are made in accordance with established rules.
- Verify that Assets are in their intended locations.
- Verify Assets are properly recorded/labelled for the University.
Headed by Mr. BITRUS Bwala-Accountant II
The office performs the following functions;
- Check Payment Vouchers before payment,
- Check Journal Vouchers before posting.
- Submit to the Accounting Officer a detailed quarterly and annual audit programmes.
- Prepare Monthly/Quarterly Audit Report
- Regular and exception reporting on internal audit issues.