The Internal Audit is a “Quality Control and Quality Assurance” department and reports directly to the Chief Accounting Officer (Chief Medical Director).
The primary assignment of Internal Audit Department as contained under Chapter 20 of the Financial Regulations is (summarized under the following six (6) functions) includes:-
- Review the various Management Control Systems (Financial, Clinical and Administrative) to ensure their soundness, adequacy and level of compliance. To draw the attention of the Management on any observed deficiencies and/or non compliance with appropriate recommendations, and follow-up actions to ensure corrective measures taken by the Management are implemented.
- Ensure that appropriate hospital service charges are made and that all revenue accruable to the hospital are duly collected, receipted and accounted for.
- Ensure that all expenditure of the hospital are duly authorized, due process followed and value for money obtained.
- Review the Accounting and Financial Records and Reports of the Main Hospital Account, Revolving Funds and Special funds, to confirm their accuracy, reliability, fairness and compliance with the statutory rules, regulations and acceptable standards.
- Safeguard the assets of the hospital (tangible and intangible assets) from losses, wastages, inefficiency or fraud and ensure their optimum utilization.
- Special duties:- Conduct price/market verifications , projects monitoring, routine and special investigations, System Audit, Risk Management Audit and serve in various Committees assigned etc.
The above responsibilities are being carried out by a total number of Thirty (30) staff (Twenty Two Senior, Eight Junior) under the following six (7) units:-
(a) Salary and Staff Matters Audit Unit
(b) Revenue Audit Unit
(c) Inventory control Audit Unit
(d) Accounts Review Audit Unit
(e) Expenditure Review Audit Unit
(f) Pre-payment Audit Unit
(g)Quality and Special Audit Unit
Staff Disposition 2012:
2010 2011 2012
- Senior staff 16 18 22
- Junior staff 7 13 8 23 31 30
- The staff complement changed due to the promotion of five (5) junior staff to senior staff position in 2012 and release of one staff on secondment.
- Trained and maintained highly skilled, disciplined and motivated staff through various training initiatives (professional sponsorship, seminars and workshop, in-house organized training etc.) Three staff passed their final professional Exams (2-ICAN and 1- ANAN) within the year.
- Institutionalized new approach to audit jobs which is more productive, responsive and collaborative. It also improves the integrity, quality job and independent status of the Audit staff.
- Computerisation of Audit operations and international best auditing practice given top priority in 2012.
- Consolidated the gains of the newly established “Audit Staff Welfare Scheme” which improves cohesion among the Audit staff and in turn improves performance.
- No major adverse Audit report recorded.
- The Audit Department is actively involved in various developmental programmes of the hospital through Committees’ participation and professional inputs. i.e Hospital computerization project, internal control system reviews, optimal resources utilization, change Management processes etc.
The Department reviewed its Audit Operational Manual to meet current and future challenges.
The secret of our successes lies on the Management’s logistic support, quick response to Audit observations, the cooperation of the hospital community, and the harmonious working environment amongst the Audit staff.
We are grateful to all concerned and pray for continued co-operation and improvement.Click to download