service charter
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MANDATE

To provide independent, objective assurance and, consulting services designed to add value and improve the University of Nairobi’s systems, operations, control and governance processes as a service to the University.

VISION

A department that commands respect for its exemplary professionalism.

MISSION

To provide an objective appraisal of systems, improve the effectiveness of risk management and assist the management in establishing and maintaining policies and procedures that adequately protect the assets of the University.

CORE VALUES

In the quest for timely provision of quality service, the department shall be guided by the following core values:

  • Freedom of thought and expression. We shall promote and defend freedom of thought in all activities

  • Innovativeness and creativity. Be creative and innovative in resource management

  • Good corporate governance. Ensure openness, transparency and accountability in our processes

  • Team spirit and teamwork. Foster a work environment characterized by team spirit and team work

  •  Maintain ethical behavior, professional etiquette and honesty

    Quality customer service. Provide quality service to our clients

THE FUNCTIONS

The Internal Audit Department will apply cutting edge practices to support the university in its quest to be world class Africa University of choice.

The Internal Audit Department seeks to determine whether the University’s network of risk management, control and processes, as designed and represented by management, is adequate and functioning in a manner to help ensure;

(i)      Risks, including strategic risks, are appropriately identified and

mitigated or managed;

(ii)     Significant financial, managerial, and operating information is

accurate, reliable, and timely;

(iii)    Employees' actions are in compliance with policies, standards,

procedures, and applicable laws and regulations;

(iv)    Resources are acquired economically, used efficiently, and adequately

protected;

(v)     More effective business strategies are adopted to manage suboptimal poor

performance;

(vi)    Programs, plans, and objectives are achieved; and

(vii)   Quality and continuous improvement are fostered in the University's

control process.

OUR RANGE OF SERVICES

  1. Verifying that all revenues due are collected and accounted for

  2. Ascertaining that there is a robust system that continuously and completely captures and accounts for fixed assets

  3. Regarding expenditures, ascertaining that the necessary approval limits have been followed; that the budgetary provisions are adequate, that the rules of economy are observed; that procurement rules and regulations are complied with. Etc

  4. Ensuring that facilities are put to optimal use

  5. Issuance and control of accountable documents such as Receipt Books, Local Purchase Orders (L.P.O.’s) and Stores Requisition Notes.

  6. Reviewing and appraising the soundness, adequacy and application of accounting, financial and other operating controls and recommending effective control measures;

     

  7. Appraising the quality of performance in carrying out assigned responsibilities by reviewing the economy, efficiency and effectiveness of operations and the functioning of non-financial controls;

     

  8. Undertaking special investigations on behalf of the University.

     

  9. Auditing of payment vouchers and procurement documents;

     

  10. Providing professional service to the entire University and significantly complementing specific control procedures instituted by management.

STAKEHOLDERS

  • Staff

  • Kenya National Audit Office

  • The Audit Committee of Council

  • Staff

EXPECTATION OF CLIENT

       Timeliness – no delays.

 

  •  willing to consider the circumstances. 

    Competence – the possession of the required skills and

                                   knowledge by our staff  to provide the service

        Courtesy – politeness, respect, friendliness

         of contact personnel, identify ourselves by name

  • Taking responsibility/ leadership -Thoroughness in

    our work. If one auditor cannot handle the   matter, ensuring it is routed to the one who can help.

  • Reliable – no late down. Keeping our

                                         Word in “commitments on service”

         Responsive systems and procedures

  • Problem solving, willing and ready to provide service and to adapt to changes.

  • Willing to go out of our way/doing more than they expect instead of  the bare minimum      

  • Empathizing with their tight schedules and deadlines.

    Credibility   

  • Trustworthy, honesty, believable. Customers’ best interest at

      heart; that all audit personnel have integrity that is beyond

                    reproach/question. 

     Fairness in our work

  • That no one is victimized, no bias, our work

                     and our recommendations are not motivated by malice,

                     or any other negative consideration.  Instead, our

                     motivation is strict objectivity and professionalism.

CLIENT’S RESPONSIBILITIES

  • Treat Internal Audit Staff with respect and courtesy.

  • where applicable, execute their role faithfully & honestly

  • Respect the chain of command.

  • Respect the orderly execution of duties including queuing of job tasks in the internal audit department.

  • To submit their documents for consideration or required information is a timely manner.

    Familiarize themselves with, and observe the financial regulations, public procurement regulations and other relevant policies and guidelines applicable to the public service in general and the University in particular.

  • Respond faithfully to specific issues raised including audit queries

     

SERVICE

REQUIREMENT

COST

TIMELINE

1

Verification and auditing  of payment vouchers

Compliant documentation

NIL

2 Days

2

Verification and auditing of Requisitions documents

Compliant documentation

Nil

2 Days

3

Verification of payments by cheque and electronic Funds transfer

Compliant documentation

Nil

1 Days

4

Verification of gratuity computation

Compliant documentation

Nil

1 Days

5

Auditing of income receipts

Receipts & Banking documentation

Nil

7 days

6

Auditing of grants accounting

Receipt of necessary information

Nil

15 days

7

Auditing of expenditure accounting documents

Receipt of necessary information

Nil

7 days

8

Issuance of systems audit reports

Completion of an audit

Nil

Quarterly

9

Commencement of fraud investigations

Receipt of notification

Nil

Immediately

10

Communication of  the results of an engagement

Completion of an engagement

Nil

2 weeks

11

Issuance of accountable documents

Filled up document

Nil

1 hour

 

COMMITMENTS ON SERVICE

HANDLING COMPLAINTS

Clients/customers are encouraged to make genuine complaints, suggestions and compliments to the chief Internal Auditor in confidence.  If need be, the same can be channeled to the office of the Deputy Vice chancellor (A&F).

 

The department shall accord them due confidentiality.  However, where possible customers are encouraged to identify themselves to boost the integrity of the issue raised.

 

Any service that does not conform to the above standard, or any officer who does not live up to commitment to courtesy and excellence in service delivery should be reported to:

 

Chief Internal Auditor

University of Nairobi

Gandhi Wing 2nd floor

P.O. Box 30197 00100

Tel.  020 318262 ext 28326, 020 2314314

E-mail: cia@uonbi.ac.ke

Website:  internalaudit.uonbi.ac.ke