Internal Audit means an independent appraisal activity established within a Tengeru Institute of Community Development which operates as a service to the Head of the unit involved, of which it controls activity functions by examining and evaluating the adequacy and effectiveness of internal controls in the unit reviewed and for conducting operational/value for money audits throughout the unit in order to ensure that proper systems of internal control and accounting systems exist throughout the unit. Internal control means a set of systems operated by an organisation to ensure that financial and other records are reliable and complete, and they adhere to management policies orderly and efficient conduct of the Services, and proper recording and safeguarding of assets and resources.


The Internal Audit Unit Comprises only Two staff. The Internal Audit services cover up Tengeru Institute of Community Development (its Departments and Units). The Plan aims to improve the delivery of Internal Audit services to improve management of TICD resources. The internal Audit Unit will be headed by: The Chief Internal Auditor

Internal Audit Staff

No Name Designation
1. Augustino A. Mtelevu Ag.Chief Internal Auditor
2. Bariki D. Mtunha Internal Auditor


  1. To recommend effective controls of financial and non-financial resources and to provide advisory services to ensure efficiency and effectiveness in operations, minimization risks, and achievement of objectives of the Institute
  2. The Internal Audit unit shall appraise the soundness and application of accounting, financial and operational controls.
  3. The Internal Audit Unitis responsible for assisting TICD Management to accomplish its objectives by bringing a systematic, disciplined approach, evaluate and improve the effectiveness of risk management, control, and governance processes
  4. The responsibility of the Internal Auditor for checking and reporting shortcomings in connection with the accounts, finances and related operations of the Tengeru Institute of Community Development, shall not absolve any TICD Officer from responsibility for complying or securing compliance with instructions within the scope of his own authority.
  5. The prevention, detection and investigation of internal fraud shall be the responsibility of management, although in conducting audit assignments the internal auditor shall be alert to opportunities, such as control weaknesses that could allow fraud and where fraud is suspected the appropriate authorities within the department will be informed.


  1. Assurance Services
  2. Consulting Engagements
  3. Investigations Engagement
  4. Risk Management Services
  5. Fraud Management Services
  6. Risk Based Internal Audit


  • Review and recommend improvements on the implementation of Strategic Plans in all functional areas
  • Identify, classify, and make impact analysis of risks facing the Institute, and recommend proper risk management strategies
  • Review the performance of all functional areas and recommend improvement to enhance efficiency and achievement of organizational goals
  • Review and report on operations or programs to ascertain whether results are consistent with established objectives and goals
  • Review and report on proper control over the receipt, custody and utilization of all financial and non-financial resources of the Institute
  • Review and report on conformity with financial and operational procedures laid down in any legislation or any regulations or instructions for control over the expenditure of the Institute
  • Review and report on the reliability and integrity of financial and operation data used for the preparation of financial statements and other reports
  • Review and report on the systems in place used to safeguard assets and verify existence of such assets
  • Review and report on the reactions by the management to external audit reports and assist management in the implementation of recommendations made by reports and follow –up on the implementation of recommendations made by the Controller and Audit General;
  • Prepare and implement Strategic Audit Plans
  • To maintain a check on the accuracy of accounting records throughout the TICD and on the observance of standard practices and procedures
  • To carry out both regular and random investigations of departmental accounts both academic and administrative
  • To evaluate internal controls to ensure that accounting systems provide adequate, timely and accurate information, protection against loss through negligence, dishonesty or otherwise
  • Review and report on the correct classification and allocation of revenue and expenditure accounts
  • Review and report on the adequacy of controls built into computerised systems in place in the Institute
  • To report immediately any suspected occurrence of dishonesty to the Rector or in his absence, to the immediate authority
  • To review Management practices and assess whether they promote efficiency, economy and effectiveness