Internal Audit is the provision of Independent assurance that an organisation’s risk management, governance and internal processes are operating effectively. The Internal Audit unit of the NAGGW is directly under the office of the Director General/Chief Executive Officer.


To provide independent, objective assurance and consulting activity designed to add value and improve NAGGW’s operations.


To be recognized by the NAGGW management as a valuable unit by independently and objectively providing information, analysis and counsel to assist management in fulfilling their responsibility for ensuring operations are managed economically, effectively and efficiently.


The Internal Audit unit has the broad mandate of carrying out appraisal activity within the Agency for review of accounting, financial and other operations as a basis for service to management.

Functions of the unit

  • Checking the effectiveness and efficiency of operations.
  • Checking the reliability of financial and management reporting.
  • Checking compliance with laws and regulations.
  • Measuring and evaluating the effectiveness of internal control systems.
  • Ensuring 100% prepayment audit and carry out post payment audit to ensure value-for-money.
  • Ensuring proper use and management of the Agency’s assets.
  • Preparation and submission of detailed programme of audit and monthly/quarterly/yearly audit reports to the DG/CEO.
  • Issuance of special reports, if necessary, when in its opinion, the attention of the DG/CEO must be called to an irregularity in accounting procedure.