Internal Auditing

Our Services

The UNISA Internal Audit Department reports functionally to the UNISA Audit and Enterprise Risk Management Committee of Council (AERMCoC) and administratively to the Principal and Vice Chancellor.

Any member of management, staff member or department may approach us to request any or a combination of the services listed below. The prescribed and approved internal audit protocol will be followed in obtaining approval for the service required.

In the performance of our work, we adhere to and follow the principles as set out in the Internal Audit Department Charter.

Engagements are based on an internal audit coverage plan, as approved by the AERMCoC.

Ad hoc engagements can only be performed depending on the resources available within the department and whether it is approved as a risk and priority.

TYPES OF ENGAGEMENTS
The following types of engagements are performed:

Operational

All areas that include operational and administrative aspects and may include a comprehensive review of operations. It  may also be limited to a focused performance review or value-for-money audit (economy, efficiency, effectiveness, ethical reviews).

Financial

All areas that include financial and accounting aspects and commonly referred to as ‘agreed-upon procedures’ or reviewing income and expenditure for the purposes of providing an opinion on the fairness of the presented financial results.

Information systems

All audits pertaining to information systems, governance, management, control and security.

Consulting

Consulting services are advisory in nature, and are generally performed at the specific request of an engagement client. The nature and scope are agreed with the client, and intended to add value and improve the university’s governance, risk management and control processes without the internal auditor assuming management responsibility. For example, Management may involve Internal Audit in an advisory role when considering major changes such as the development of a new IT system or business process, construction of a building, etc. to ensure that Management make informed decisions.

Investigation of suspected fraud, corruption or irregular activities
There is a separate Investigations Unit which attends to investigations.
If you suspect fraudulent activity, please do not hesitate to report it, by mail, note, e-mail or telephone.
Contact details for reporting incidents to the Fraud and Ethics Hotline.

Last modified: Wed Mar 01 11:33:29 SAST 2017