eMail:hhb@gov.org Office Phone: +256663-054-76
Internal Audit Directorate
Harar Regional Health Bureau
An independent assurance function that evaluates governance, risk management, and internal controls — protecting health sector resources and strengthening accountability across the Bureau.
48
Audits/Year
92%
Finding Resolution
14
Audit Staff
Mr. Boriso Mohammed
Director of Internal Audit
Directorate Profile
The Internal Audit Directorate of Harar Regional Health Bureau operates as an independent oversight body established under the federal and regional audit proclamations. It provides objective assurance on the effectiveness of governance, risk management, and internal control systems across all bureaus, hospitals, health centers, and woreda health offices. The Directorate reports directly to the Bureau Head and maintains functional independence from management to ensure unbiased evaluations. It conducts financial, compliance, performance, and IT audits, and follows up on implementation of audit recommendations to drive continuous improvement.
Independence & Objectivity
The Directorate operates independently from operational management, reports directly to the Bureau Head, and adheres to the International Standards for the Professional Practice of Internal Auditing (IPPF) and the Federal Ethics and Anti-Corruption Commission guidelines to maintain credibility and impartiality.
Mission
To provide independent, timely, and value-added audit services that identify risks, strengthen controls, and promote accountability — safeguarding health sector resources for the benefit of the Harar community.
Vision
A trusted audit function that drives a culture of good governance, zero tolerance for malpractice, and continuous improvement in health service delivery across the Harar region.
Core Values
Independence
Objectivity
Transparency
Confidentiality
Professionalism
18
Financial Audits
12
Compliance Audits
10
Performance Audits
8
IT & Systems Audits
Objectives
01
Evaluate Internal Controls
Assess the adequacy and effectiveness of controls over financial and operational processes.
02
Identify Risks & Fraud
Detect and report financial irregularities, fraud indicators, and systemic risk exposures.
03
Ensure Compliance
Verify adherence to financial regulations, procurement rules, and health sector policies.
04
Assess Performance & Efficiency
Evaluate whether programs and activities achieve intended outcomes with optimal resource use.
05
Follow-Up & Recommendation Tracking
Monitor implementation of audit findings and ensure corrective actions are taken on time.
06
IT Systems & Data Integrity
Audit IFMIS, eHMIS, and other digital systems for data accuracy and access controls.
Roles & Responsibilities
Annual Risk-Based Audit Planning
Develop a risk-based annual audit plan covering all bureaus, hospitals, and woredas.
Financial & Compliance Auditing
Examine financial records, transactions, and procurement processes for accuracy and compliance.
Performance & Value-for-Money Audits
Assess whether health programs achieve intended results economically, efficiently, and effectively.
Fraud Investigation & Reporting
Investigate suspected fraud, corruption, and financial misconduct; report to authorities.
Audit Report Preparation & Dissemination
Produce clear, actionable audit reports and present findings to Bureau leadership.
Follow-Up on Audit Recommendations
Track management action plans and verify corrective measures are implemented.
IT & Information Systems Auditing
Evaluate controls, security, and data integrity in IFMIS, eHMIS, and other systems.
External Audit Liaison
Coordinate with OAG and regional auditors; facilitate access and provide supporting documents.
Advisory & Consulting Services
Provide advisory opinions on new processes, policies, and systems before implementation.
Quality Assurance & Self-Assessment
Conduct periodic quality assessments of audit work against IIA standards.
Key Focus Areas
Procurement & Contract Management
Verify competitive bidding, contract terms, and payment accuracy for medical supplies and equipment.
Cash & Revenue Management
Audit cash handling, user fee collection, and revenue reconciliation at hospitals and health centers.
Payroll & HR Controls
Verify payroll accuracy, detect ghost employees, and audit leave and overtime management.
Pharmaceutical Supply Chain
Audit drug procurement, storage conditions, expiry management, and distribution to woredas.
Audit Process Cycle
1
Planning
Risk assessment & scope definition
2
Fieldwork
Testing, evidence gathering & analysis
3
Reporting
Draft & final audit report issuance
4
Follow-Up
Action plan tracking & verification
Office Contact Information
Report Concerns Confidentially
The Internal Audit Directorate welcomes reports of suspected fraud, waste, or abuse from staff and the public. All reports are treated with strict confidentiality and whistleblower protections under the Federal Ethics and Anti-Corruption Proclamation. Contact us directly or submit concerns through the Bureau's confidential reporting channel.