Department Overview
The Internal Audit Department of the Federal Ministry of Education is responsible for providing independent assurance and advisory services on the Ministry’s financial, administrative, and operational activities. The department helps ensure that public funds, assets, and resources are managed efficiently, transparently, and in accordance with government financial regulations, policies, and established internal controls.
The department conducts pre-payment and post-payment audits, reviews financial transactions, assesses risk management and control systems, verifies compliance with applicable laws and regulations, and advises management on measures to strengthen accountability, prevent fraud, minimize waste, and improve overall organizational performance. Through its oversight functions, the Internal Audit Department supports prudent financial management and promotes value for money in the implementation of the Ministry’s programmes and projects.
The Internal Audit Department was established as a full-fledged Department on 12 March 2014, following the issuance of Federal Treasury Circular Ref. No. TRY A3&B3/2014 OAGF/CAD/026/V.1/218 by the Office of the Accountant-General of the Federation. Prior to this, Internal Audit operated as a Unit within the Ministry.
Our Vision
To deploy the latest tools in office automation for rapid completion of auditing tasks, in compliance with principles, policies and procedural guidelines, financial regulations and accounting codes, ensuring a robust monitoring and evaluation framework that articulates sound public financial management systems, processes and practices.
Our Mission
To provide an independent, objective assurance and advisory activity designed to add value and improve the Ministry’s operations, by positioning and strengthening internal control mechanisms for superior service delivery.
Mandate
- Undertake comprehensive pre-auditing of all payment and receipt vouchers
- Appraise progressively the soundness, adequacy and application of internal control systems
- Ascertain the extent to which internal control ensures compliance with financial rules, regulations, extant treasury circulars, policies and procedures
- Ascertain that internal control promotes the efficient and effective use of resources at Headquarters and in the Federal Unity Schools
- Ascertain that internal control operates to ensure assets are properly controlled and safeguarded from losses arising from fraud, irregularity or corruption
- Ascertain that adequate controls exist to ensure the reliability of accounting and other information as a basis for producing accounts and financial, statistical and other returns
- Ascertain that internal control ensures the integrity and reliability of financial and other information provided to the Permanent Secretary as Accounting Officer
- Confirm compliance with laws, regulations and government guidelines governing the expenditure of public funds
- Identify aspects of control systems on which it intends to rely and develop a review cycle, particularly as it affects the functions of Principal Officers in the Unity Schools and Zonal Offices
- Evaluate those systems, identify inappropriate or inadequate controls, and recommend improvements based on best practice
- Recommend and advise on value-for-money and efficiency improvements arising from reviews performed
- Ensure transparency, probity and accountability in the government expenditure process by liaising with management
- Prepare periodic monthly, quarterly, half-yearly and annual reports, and any other reports required
- Perform any other duties assigned by the Accounting Officer
Core Functions
The functions of the Internal Audit Department are:
- To carry out a comprehensive pre-auditing of all payment and receipt vouchers
- To evaluate the soundness, adequacy and application of internal control systems
- To ensure compliance with the financial regulations and extant treasury circulars, policies and procedures
- To identify the risky areas in the organisation’s processes and recommend improvement based on best practice
- To ensure that assets are properly controlled and safeguarded from losses arising from fraud, irregularity and corruption
- To ascertain that the system of internal control provides efficient and effective use of resources at Headquarters and the 116 Federal Unity Schools and the Scholarship Award Department, and that these are adequate and efficient
- To submit monthly reports, quarterly reports and special reports as needed to the Permanent Secretary, the Accounting Officer, and other relevant authorities such as the Office of the Accountant-General of the Federation (OAGF) and the Office of the Auditor-General for the Federation (OAuGF)
Leadership
DIRECTOR
Omotayo Kola Ogunfadebo
Mr Omotayo Kola Ogunfadebo heads the independent regulatory oversight and internal financial risk assessment operations within the ministry. He manages continuous pre and post-payment audits, evaluate the internal control systems to protect public funds and ensures total compliance with statutory civil service mandates.
His specialised capacity in public finance management and institutional auditing ensures the ministry maintains a watertight internal control environment. By meticulously monitoring expenditure channels and verifying compliance across all educational parastatals, his leadership safeguards public resources and provides the critical transparency needed to advance the nation’s goals for educational renewal.
Organizational Structure
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Key Services
- Evaluate internal control systems
- Ensure compliance with rules, procedures and regulations
- Evaluate organisational efficiency and effectiveness
- Ensure that audit findings and recommendations add value to the organisation, and provide an independent opinion on the effectiveness, efficiency and economy of goals achieved
Key Programmes/Projects
- Auditing of books and records of accounts in all Federal Unity Colleges
- Annual review of Resident Internal Audit reports
- Auditing of Headquarters records and books of accounts, stores, clinic, Scholarship Award Department, transport, and finance and accounts department
- Annual statutory special audit and investigation
- Follow-up on compliance checks of the Stand-Alone General Purpose Financial Statement
- Annual capacity building for internal auditors
Achievements
The Department audits every cost and spending centre of the Ministry, down to the Federal Unity Schools. Pre-audit activity in the schools is facilitated by the posting of Resident Internal Auditors to some schools, while post-payment audit is conducted in schools without Resident Internal Auditors by staff from headquarters. This has enabled the Department to render timely reports on activities in both the schools and the Head Office, and the previously high incidence of Public Accounts Committee queries has significantly reduced.
Specific achievements include:
- Management audit
- Value-for-money audit
- Preparation of periodic audit reports
- Timely pre-payment audit of overhead vouchers
- Timely pre-payment audit of contract payment vouchers
- Investigation of reported cases of fraud, embezzlement and loss of government funds
- Auditing of stores and maintenance of stores records and purchases
- Complete and continuous audit of accounts records and Internally Generated Revenue books
- Introduction of safeguards for the prevention and prompt detection of fraud and loss of government funds
- Pre-payment and post-payment audits of Federal Unity Schools books of accounts and records
- Prompt monitoring and assessment of the implementation of policies and extant rules
- Reduction in the number of negative Federal Audit Reports and Public Accounts Committee queries
- Posting of Resident Internal Auditors to Federal Unity Colleges, strengthening internal control compliance and the application of pre-payment audit
- Use of the Internal Audit Programme for annual audit activities
Images & Media
Contact Information
Main Office: Intern Audit Department, Federal Ministry of Education, Federal Secretariat, Shehu Shagari Way, Abuja, Nigeria P.M.B, 146, Garki.
- Email: internal.audit@education.gov.ng
- Phone Number: 08036288402