Internal Audit Unit

About Unit

Background:

Internal Audit Unit performs activities related to planning, organizing and execution of tasks related to internal auditing, making analysis and assessment of all business functions of the Commission in accordance with the best professional practice and internal audit standards, complying with international standards of professional internal auditing practice and Code of Ethics of internal auditors; evaluation of the system, process and internal control systems on the basis of risk management; drafting report on internal auditing with findings and appropriate opinion which are submitted to the Director General, Audit Committee and respective directorate/ unit/ section/ zone where auditing is performed; perform special audits; following up recommendations given in the audit reports; giving advice and professional opinion when a new system or procedures are introduced, drafting strategic and operative plans and work programs which represent a basis for implementation of internal audit function as well as monitoring its implementation; preparation and development of quarterly reports of internal audit and performing other tasks and activities charged under this unit along with providing advisory services to the Accounting Officer on the proper management of resources.

 Annual Working Plan

1. Internal Audit Work Programme for the Financial Year 2020/2021 

2. Risk Based Internal Audit Annual plan, 2020/2021

Staffing:

The Internal Audit Unit has two staff who are:

1.       Mr. Innocent E. Mapendo            Head of Internal Audit Unit

2.      Ms. Neema B. Nnko                    Internal Auditor

Monitoring:

The internal Audit Unit performs monitoring activities of revenue generated at the Commission through TANCIS. Every Zone/ border office is required to prepare daily report of the goods declared in the system and the reports are submitted to the unit for scrutiny and compilation.

Contacts:

Whenever there is a need to address any issue pertaining to Internal Audit Unit please contact through the following email address: innocent.mapendo@taec.go.tz

Tools Used: 

The following are the policies and guidelines used in performing internal auditing at the Commission as listed below:

·         TAEC Strategic Action Plan, 2018/19 – 2022/23.

·         TAEC Internal Audit Charter and Manual

·         TAEC Client Service Charter.

·         TAEC Accounting Policies and Manual.

·         TAEC Scheme of Service.

·         TAEC Staff Regulations.

·         TAEC Various Standard Operating Procedures in Radiation control and Nuclear Technology Directorates.

·         The Public Finance Act No. 6 of 2001 & its Regulations of 2005.

·         The Public Procurement Act 2016 & its Regulations.

·         The Atomic Energy Act, No. 7 of 2003 & its Regulations.

·         International Standards on Auditing (ISA)

·         International Public Sector Accounting Standards (IPSAS)

·         Government Circulars.

·         International Professional Practice Framework (IPPF)

·         Code of Ethics

·         Internal Audit Guide For Public Sector Entities (PSEs)

·         Audit Committee Guide for Public Sector Entities

Description of some of the Policies and Guidelines

International Professional Practices Framework (IPPF): is the conceptual framework that organizes authoritative guidance promulgated by The Institute of Internal Auditors (IAA). IPPF guidance includes:

Definition of Internal Auditing
Code of Ethics
International Standards for the Professional Practice of Internal Auditing (Standards)
International Standards on Auditing (ISA): are professional standards for the auditing of financial information. These standards are issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB).

International Public Sector Accounting Standards (IPSAS): are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements.

International Accounting Standards (IAS): are older accounting standards issued by the International Accounting Standards Board (IASB), an independent international standard-setting body based in London. The IAS were replaced in 2001 by International Financial Reporting Standards (IFRS).

Code of ethics: is a guide of principles designed to help professionals conduct business honestly and with integrity. A code of ethics document may outline the mission and values of the business or organization, how professionals are supposed to approach problems, the ethical principles based on the organization’s core values, and the standards to which the professional is held.

Government circular: is a written statement of government policy. It will often provide information, guidance, rules, and/or background information on legislative or procedural matters.

News and Event for Unit

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