Internal Auditing is an independent, objective, assurance and advisory activity designed to add value to improve operations of the organization. As specified in Financial Regulation 134 (1) the Internal Audit Unit should be independent of the control of those who are responsible for or actually carrying out the financial and accounting operations of the department, as well as those who are engaged in execution of schemes and projects or perform and of work and services rendered by the department. In exercising duties the Internal Auditor should have full access to all books, data, employees, premises and activities of the organization in order to be functioned effectively

Authority, responsibility, resources and scope of the Internal Audit Function are reviewed by the independent Audit Committee of the University which comprise of non – executive members. Activities of the Internal Audit Division are carried out according to the Annual Internal Audit plan approved by the Audit Committee of the University and the progress there on report to the committee.