Internal Audit’s mission is to assist council and management in optimizing internal control systems that significantly increase their ability to accomplish its objectives. This can be achieved through production of value added audit reports
This is a division under the Town Clerk’s department headed by The Audit Manager (Acting Admire Chipunza), whose office is situated at Chitungwiza Municipality Head office at Zengeza 2 Tilco road. The Audit Manager reports administratively to The Town Clerk and functionally to the Audit Committee and there are four Auditors under the Audit Manager.
All the operations of internal audit and conduct of Internal Auditors are guided by a code of ethics provided by the Institute of Internal Auditors. Internal auditors are appointed in accordance with section 80 of Public Finance Management Act Chapter 22;19.
In functional reporting of the Auditor to the Audit Committee, the committee according to section 98 of Urban Councils Act Chapter 29; 15, will receive and consider internal audit reports and make appropriate recommendations to council. Upon execution of its duties, the committee has power to call for information, explanation and evidence in respect of any matters which the auditors have made observations.
The committee shall report to council and provided that the Minister request a report of such committee, the committee shall comply.
Internal audit’s function is to verify the accuracy of council’s internal records and check for mismanagement, waste, or fraud. Internal auditing is an increasingly important area of accounting and auditing.
Internal Audit also examines and evaluate council’s financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate to protect against fraud and waste.
It is Internal Audit’s role is to review council’s operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and procedures, laws, and government regulations.
This section helps management to base their decisions on actual data, rather than personal observation.
Therefore, internal audit shall try to furnish management with an analysis of activities in the form of observations, findings, comments, opinions and recommendations through both verbal and written reports through the audit committee.
This document is flexible to meet other unforeseen activities which might need special investigations as per council’s and or management’s requests.
Establishing audit areas, rank them according to a degree of risk and determine the audit process, planning memorandums, internal control questionnaires, and audit programs, verbal discussions audit tests i.e walkthrough test, test of controls and substantive tests may be used in carrying out internal audit exercises.
Terms of References
Urban Councils Act chapter 29;15
Public Finance Management Act chapter 22;19
Internal Audit Committee Chatter
|Anti litter By laws|
|Road verges maintanance By Laws|
|Notice of publication of Chitungwiza Antiliter By Laws|
|Notice of publication of Chitungwiza road verge By Laws|
Chitungwiza is derived from Dungwiza, The village of a Legendary prophet, Chaminuka.It was as a separate entity on 1 January 1978 and was at that time Known as Chitungwiza Urban Council.