Mon, Dec 18, 2023
TSU students to benefit from alumni-sponsored solar charging station
Functional Chart
Duties of the University President
- Ensure that the IAS fully discharges its internal audit function;
- Provide insights on, review, verify the veracity of, and approve internal audit plans and reports;
- Discuss the internal audit findings and recommendations with other senior or key officials/personnel concerned in the agency, as necessary;
- Ensure timely distribution of audit reports to management/auditees for implementation of the approved audit findings and recommendations;
- Lead the implementation of the approved audit findings and recommendations;
- Instruct senior/key officials/personnel concerned in the agency to undertake necessary actions, including the development/refinement of certain policies/guidelines to avoid occurrence (preventive action) or recurrence (corrective action) of control weaknesses and incidences;
- Ensure the monitoring of the implementation of approved recommendations so that preventive and corrective measures are applied to address control weaknesses/incidences after a reasonable period from the report submission date; and
- Periodically review the performance of the internal audit, as part of supervision and control.
Duties of the Head Internal Audit
- Ensures the efficient and effective delivery of the Internal Audit functions;
- Leads the development of BAICS based strategic plan and annual work plan;
- Recommends approval of the strategic plan and annual work plan to the University President;
- Approves audit engagement plans or audit programs;
- Monitors progress of audit projects toward accomplishment of the annual work plan and conducts coaching and mentoring of staffs whenever necessary;
- Prepares and sends notice of audit to auditee;
- reviews and approves requests for documents needed in carrying out the audit engagements;
- Reviews and approves written internal audit reports and audit follow-up reports prior to submission to the University President;
- Reviews and approves audit working papers;
- Reviews and approves audit follow-up reports prior to submission to the University President;
- Conducts audit client survey after the audit;
- Determines training needs of staff;
- Responsible for work performance and discipline of staff;
- Assesses performance of staffs; and
- Performs other tasks as may be assigned by the University President.
Duties of the Internal Auditor III
- Leads the conduct compliance, management and operations audits;
- Conducts research on laws, rules and regulations applicable to the audit engagement;
- Prepares the audit engagement plan for the approval of the Head of the Internal Audit Unit.
- Assigns and clarifies work assignments of members of the audit team;
- Leads the conduct of entry and exit conferences with auditee and concerned personnel;
- Determines the gaps/deficiencies in internal control and what needs to be done to come out with corrective and preventive actions;
- Reviews findings and recommendations of audit team for completeness and conformance to audit plan, standards and guidelines;
- Discusses audit results with the auditee/s prior to finalization of report;
- Drafts the consolidated internal audit report;
- Conducts audit follow-up of approved recommendations for implementation, partial implementation, and non-implementation;
- Discusses audit follow-up results with the auditee/s prior to the preparation of Audit Follow-up Report; and
- Does related work as may be assigned by the Head of the Internal Audit.
Duties of the Internal Auditor II
- Assists the audit team leader in the preparation of audit engagement plan;
- Conducts research on laws, rules and regulations applicable to the audit engagement;
- Assists the audit team leader in the conduct of entry and exit conferences with auditee and concerned personnel;
- Assists the audit team leader in the conduct compliance, management and operations audits;
- Discusses audit results with the audit team leader prior to finalization of report;
- Discusses audit follow-up results with the audit team leader prior to the preparation of Audit Follow-up Report; and
- Does related work as may be assigned by the Head of the Internal Audit.
Duties of the Internal Auditor I
- Under general supervision, conducts research on laws, rules and regulations applicable to the audit engagement;
- Assists the audit team in the conduct of entry and exit conferences with auditee and concerned personnel;
- Assists the audit team in the conduct compliance, management and operations audits;
- Discusses audit results with the audit team;
- Discusses audit follow-up results with the audit team; and
- Does related work as may be assigned by the Head of the Internal Audit.