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The Internal Audit Unit was established in compliance with the Federal Government Financial Regulations Chapter 17 Sub-section 2 in order to provide a complete and continuous audit of the accounts and records of revenue and expenditure, assets, allocated and unallocated inventories in the stores, where applicable. More importantly, the Unit is to enforce compliance with the policies and guidelines in relation to Federal Government Accounting operating system.


The objectives of the Unit are to:

  • Independent examination of the financial records of the agency and to form opinion if the exercise shows true and fair view or otherwise;
  • Protect the Assets of the agency through compliance with guidelines, policies and principles in relation to Public Sector Accounting and Internal Audit process;
  • Play an advisory role on financial and non-financial matters to the management;
  • Generate a quarterly, bi-annual and annual audit report to the Director-General for the necessary action as the case may be; and
  • Constantly carry out evaluation of the internal control system of the agency and report to the management the outcome of the exercise.


  • Provide reliable financial information that will promote operational efficiency and effectiveness.
  • Safeguard assets and records.
  • Encourage adherence to prescribed policies.
  • Comply with regulatory instruments such as Financial Regulations, Audit Act 1958, Financial Warrants, Circulars, NITDA Act 2007 and others daily.
  • Examine financial transactions.
  • View financial compliance with the legal guide to government operations.
  • Monitoring of management roles and their limits to financial authority.
  • Monitor and ensure the effectiveness of internal control system.
  • Submit the audit report to the Director-General and Office of the Accountant General of the Federation.
  • Advice the Director-General as at when due on financial matters and others.