Internal Audit

The Unit carries out the following functions:

• Preparing the monthly audit programs
• Auditing of vouchers up to the limit of N1,000,000.00
• Checking the central pay office
• Writing quarterly, monthly and yearly reports
• Sending reports to the Accountant General of the Federation, Auditor General of the Federation, National Judicial Council and the Secretary of the Body of Benchers
• Checking all postings into the vote books including liability taken for capital and recurrent votes
• Ensures that no vote book are in red and are balanced on a daily basis
• Confirming misapplication of funds and ensuring that relevant sub-heads are applied to vouchers
• Ensures that monthly and Quarterly Allocation are properly applied in the vote books in line with the approved budget
• Ensures that variation advice sheets are signed by the authorized officer and audited before incorporation into payroll
• Supervising the transport unit making sure that all books have been updated
• Supervising all assets in the Secretariat
• Ensures that new books are opened yearly
• Confirming the items received in the store checking the expiry date, quality and quantity of items supplied in line with the letter of intent
• Updating the file index register