3.  ACHIEVEMENTS:

Preparation of audit plan

The audit plan for 2011 which also included the audits of Sub Recipients by the External Auditors was developed. The plan took into account the values of the funds handled, level of staffing and staff competencies especially those in accounts and the general control environment based on the previous audit for those that were audited in the previous year. This together with the geographical location helped in determining which institutions were to be given a priority for auditing. The internal audit will continue to use this approach as it is not just cost effective but helps in achieving the desired results

Audit of CHAZ Secretariat and Sub Recipients

The department was able to audit 85 Sub recipients in addition to a part of the Secretariat in the period January to December 2010. The department is now planning to audit 120 Sub recipients for the period January to December 2011.

Follow up of audit recommendations

The internal audit made a follow up on the audit recommendations in 19 Sub recipients for the period January to December 2010. An extensive follow up of 2011 audits is being planned to ensure all recommendations are implemented by the institutions audited.

Review of CHAZ internal and external risks

The department further reviewed the internal and external risks that can affect the operations of the organisation and were updated to incorporate new risks while doing away with risks for the previous period which were no longer pausing any threats. Recommendations were given on the mitigation of the identified risks. On completion of the review, these risks were shared with management to be implemented at the departmental level. The department will again undertake this activity this year to ensure that all possible risks that can be identified are mitigated against occurrence.

Development of the internal audit charter

The department, which has been operating without a charter, has now developed one which was implemented in May 2011. The Charter has greatly helped in defining and outlining the Internal Audit Mission, Scope, Mandate, Authority and Responsibilities among other things. In addition, a code of conduct for the audit staff has also been developed to ensure the staff are in line with audit ethics.

Development and review of SOPs

The department spearheaded the development and review of Standard Operating Procedures (SOPs) which were initially started by Health Programs Department. The SOPs went through various stages before management approved them. This has helped in strengthening the operational guidelines