This unit is responsible for preparing and implementing a strategic audit plan of the Institute; reporting audit findings and recommend corrective actions; advising on the effectiveness of internal control systems; ascertaining compliance of financial regulations; coordinating, supervising and conducting internal audit process; and recommending an efficient and effective internal auditing systems and procedures for the Institute; and appraising operational and financial policies and regulations with a view of strengthening the internal control system to safeguard the assets and liabilities of the Institute