Provost - Internal Audit

Welcome to Internal Audit

Internal Audit


The Internal Audit department of AOCOED was established in July, 1988 as a unit directly responsible to the Chief Executive when the College Governing Council appointed a college Auditor. Prior to the appointment, auditing had been carried out on periodic and temporary basis by the Auditors from the Ministry of Education.


  • To ensure that the activities of the college are conducted in compliance with the requirements of the law setting up the college and in line with the standard financial practice.
  • To ensure that the assets of the college are safeguarded and liabilities truly incurred and all expenditures are properly approved.
  • To ensure that all revenues and receipts due to the college are collected and properly collated for reasonable accountability.
  • To prepare audit plan/programme.
  • To provide audit report to the Governing Council, Management etc.


To be a top class department in the College whose objectives and ways of conducting its activities can be

Scope and Responsibilities

  • To act as an additional measure of internal check of the College accounting procedure.
  • Serving as an effective measure of internal control as necessary pre-payment and operational audit methods are employed for all payments.


  • The unit has been able to curb the printing of fake receipts by students. Moreover, payment audit errors have been avoided.
  • The unit has also been able to monitor the implementation of internal control in the system.

Mode of Operation

  • General Administration and Registry
  • Expenditure
  • Salaries and Wages
  • Student Account
  • Store and Asset Registry
  • Final Account and Management Information
  • Frauds and Investigations
  • Final Entitlements, and
  • Contracts.