Internal Audit Directorate

Section 16 of the Internal Audit Agency, 2003 (Act 658) and section 83 (1) of the Public Financial Management Act, 2016 (Act 921) require the establishment of Internal Audit Units or Departments in Public Section institutions including Kumasi Technical University.
The Directorate carriers out periodic internal audits of the University in line with standards and procedures provided by the Internal Audit Agency (IAA) and submit reports to the Audit Committee of the Council through the Vice Chancellor for action.
Activities of the directorate are grouped under six (6) operational areas namely:

  • Operational/Governance Audit
  • Information Technology (IT) Audit
  • Compliance Audit
  • Management Audit
  • Risk Management ; and
  • Special Investigation


To be an avenue of “Last Resort” for independent and objective assurance on the Institution’s Internal Controls, Risk Management and Governance Processes.


Providing objective and relevant assurance and consulting services that result in value addition and improvement in the institution’s operations.


The Directorate is mandated by Section 83 of the Public Financial Management Act, 2016 (Act 921) to:

  • Appraise  and  report  on  the  soundness  application  of  controls  in  theInstitution;
  • Evaluate the effectiveness of the risk management and governance process of the University;
  • Provide assurance on the efficiency, effectiveness and economy in the use of resources; and
  • Evaluate compliance of the institution with enactments policies, standards, systems and procedures.
  • Generally, the objectives of the Directorate are to:
  • Provide  essential  support  to  management  and  assist  in  fulfilling  its responsibilities and
  • Help improve the financial and operational Management of the Technical University through quality internal audit delivery