Internal Controls

To:Dr Malama Chipata PHO From:J K Mubanga Kabwe PHO Date:22nd September 2007 subdue:Getting the Best out of Internal Audit Department This memoranda highlights some procedures and tasks the audit unit may perform to erect controls and accountability at the Provincial Health affair and constitutional province. You will be happy to note that what is mentioned here has been exercise at our office and we have so far seen a lot of benefits. Pre auditing Pre auditing simply involves auditing of a transaction/ recompense beforehand it is effected. A stamp for internal audit should be provided. Requests for finances should be prep ard by the officers addressed to the PHD and the PHD should key out them to the tender even before payment vouchers are prepared. When payment vouchers are prepared the PHD has to look at them so that he checks whether such(prenominal) are really required and as per protrude. Those that are required should be referred to the audit unit for pre-audit. The tender checks all necessary details. If he recommends, the payment voucher has to be stamped, signed and a comment for recommendation included. If not recommended reasons for not doing so should be indicated so that concerned parties attend to such.

Whether recommended or not payment vouchers have to be referred back to the Office of the PHD. For those recommended by the auditor the PHD has to approve them by indicating such on the vouchers or memos and refer them to accounts. Audit of PHO The Internal Auditor should make a plan to audit each section of the PHO from time to time. The sections should include, Accounts-Payroll, Human Resource, Pharmacy, Vaccines, breeding system (HMIS), Administration, Environmental Infrastructure, TB programs etc. This kind of arrangement serves as a preparation for the full audit by the Office of the Auditor General. Routine audits A program of audits for all the institutions in the province should be drawn by the auditor. This... If you want to sound a full essay, order it on our website: Ordercustompaper.com

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