Internal Audit
Home > Internal Audit

​​​Direct Contact: 039 688 5745

Like on Facebook: ​​

​​The Ugu District Municipality Internal Audit Unit has been established in terms section 165(i) of the Local Government Municipal Finance Management Act, 2003 (Act 56 of 2003).

This section is responsible for preparing a risk-based audit plan and an internal audit program for each financial year and to advise the accounting officer and report to the audit committee on the implementation of the internal audit plan and matters relating to: 

  • Internal audit, 
  • Internal controls,
  • Accounting procedures and practices,
  • Risk and risk management,
  • Performance management,
  • Loss control,
  • Compliance with the Municipal Finance Management Act, 2003 (Act 56 of 2003), Division of Revenue Act and any other applicable legislation, and
  • Perform such other duties as may be assigned by the accounting officer.

Objectives for the Internal Audit Unit

  • ​To assist and support management of the council in the effective discharge of their responsibilities by furnishing them with analyses, recommendations, appraisals, council and information concerning the activities examined and by promoting effective control at reasonable cost,
  • To ensure that risks are identified and managed properly, 
  • To ensure that correct and accurate financial management, and operational control systems and procedures are in place to enable management to gain trustworthy information useful in decision making processes,
  • To evaluate the performance management system and performance reports, and​
  • To ensure that high quality service delivery takes place by the economic and efficient utilisation of available resources.

​Our internal Audit Section has two sub-units namely the Risk Management Unit and Forensic Services Unit.​

Risk Management Unit

This unit is responsible to coordinate and facilitate risk management processes within the Municipality. This unit ensures that there are policies and procedures in place to enable the implementation of risk management processes. Risk Management assists the Municipality in ensuring that objectives that have been set are achieved within a tolerable degree of residual risks. The results of the risk assessment are the basis of the annual internal audit plan. All officials are responsible to incorporate risk management processes in their day to day activities.​

Forensic Services Unit​

This is a unit where forensic investigations are conducted. Forensic services unit is responsible to investigate alleged fraud, corruption and financial misconduct. 
The aim for conducting forensic investigations is to provide factual evidence which will be admissible for disciplinary, civil and criminal proceedings, and also to identify areas where there are weaknesses in internal control systems.​

Click Here to access the anti-fraud and corruption related details.

The public and officials are encouraged to report allegations of fraud and corruption. It is a toll free number and callers can remain anonymous.

Once the allegation has been reported, it will be thoroughly investigated and reported upon.