The Internal Audit Unit of Mountains of the Moon University (MMU) on 28th May 2025 conducted a comprehensive one-day workshop focusing on the critical role of internal audit in enhancing accountability and Public Financial Management (PFM) reforms practices within the University.
The workshop, held at the University’s Block C Main Hall on May 28th, 2025, brought together senior administrators, Budget Focal Persons, Faculty Deans, and key staff members to strengthen understanding of internal audit functions and their contribution to institutional governance.
Deputy Chief Internal Auditor Susan Namuli, who heads the Internal Audit Unit, emphasized the strategic importance of internal audit in maintaining financial integrity and operational effectiveness. “Internal audit serves as the institution’s early warning system, identifying risks and inefficiencies before they become major problems,” she stated during her opening presentation.
The session addressed the evolving role of internal audit in modern university administration, highlighting how effective audit practices contribute to transparency, accountability, and improved decision-making processes.
Dr. Raphael Aregu, the University Librarian, represented the Vice Chancellor and underscored the institution’s commitment to robust financial management systems. “Strong internal controls and audit functions are essential for maintaining public trust and ensuring optimal utilization of resources entrusted to us,” Dr. Aregu noted.
Key workshop topics included: brief on Public Financial Management (PFM) Reform practices; Effectiveness of Internal Audit Function; Review of chart of accounts – Expenditure Control; Accountability and value for money requirements.
Principal Accountant Simon Peter Oola delivered a comprehensive presentation on PFM reform practices, demonstrating how internal audit findings have led to significant improvements in procurement processes, budget execution, and resource allocation at MMU. “The audit function has helped us identify cost-saving opportunities worth millions of shillings while ensuring compliance with government financial regulations,” he reported.
The workshop featured a prominent external facilitator, Parity Twinomujuni, the immediate past president of the Institute of Internal Auditors Uganda (IIA-U), who delivered a specialized session on the effectiveness of internal audit functions.
Twinomujuni’s presentation drew from extensive experience in internal audit practice and leadership, providing participants with insights into international best practices and standards. “An effective internal audit function must be independent, objective, and focused on adding value to the organization,” Twinomujuni emphasized during the session.
The external facilitator’s involvement added significant value to the workshop, bringing perspectives from across Uganda’s internal audit community and highlighting how MMU’s practices compare with sector standards.
Principal Internal Auditor Hilary Kisembo presented on accountability and value for money requirements. “Effective internal audit goes beyond fault-finding to become a tool for continuous improvement,” Kisembo explained.
In the closing remarks Dr. Gregory Tweheyo, the University Secretary echoed the need for willingness to change and strategic thinking. “Value creation in all you do is very important in all we do.” he added.