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Internal Audit

Directorate of Internal Audit

Section 16 (1) of the Internal Audit Agency Act 2003 (Act 658) makes it mandatory for all public institutions to set up their own Internal Audit Units (IAUs).

Section 16 (1) of the Internal Audit Agency Act 2003 (Act 658) makes it mandatory for all public institutions to set up their own Internal Audit Units (IAUs).

Section (83) 1 and 2 of the recently promulgated Public Financial Management Act, 2016 (Act 921) also states ‘a covered entity shall have an Internal Audit Unit'. The head of the Internal Audit Unit shall report administratively to the Principal Spending Officer and functionally to the Audit Committee of that covered entity’.

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FREDERICK ADONGO MAHAMA

Mr. Frederick Adongo Mahama is the Director of Internal Audit in the University of Health and Allied Sciences in Ghana. Prior to this, he was the Director, Training & Professional Development at HDS & Associates.

He is a Chartered Accountant and a member of both the Institute of Chartered Accountants, Ghana and the Institute of Internal Auditors, Ghana. He is also a trained Data Protection Practitioner.

Education

Mr. Mahama obtained both his Bachelor of Commerce Degree and Diploma in Education concurrently at the University of Cape Coast, and later pursued a Master of Science in Industrial Finance and Investments, at the Kwame Nkrumah University of Science and Technology.

Work Experience

As at August 2021, Frederick Adongo Mahama had a total of 25 years’ experience in Management, Accounting and internal auditing. The last 14 years have been spent mainly in the practice of internal auditing.

He worked as Audit Manager and Head of Internal Audit and compliance at the Mechanical Lloyd Company Limited for 10 years. In 2017 he was appointed as the Deputy Director, Internal Audit at the Data Protection Commission. Before joining the HDS & Associates in January 2020, He had a brief stint with the Akoa Beverages Company Limited as Chief Finance officer.

As Internal Auditor his interest has been reviewing and analysing various internal controls and facilitating in designing systems to meet risks and control environments, fraud investigations, and the review of Management as well as Financial Accounting information.