Establishment of the Internal Audit Department

The Internal Audit Department of the Central University of Technology was established in 1996 in terms of the Acts and statutes. The primary objective of this establishment is to assist management of the CUT in the discharge of its executive and operational responsibilities.

In meeting this objective, the staff members of the Internal Audit Department is generally expected to operate in accordance with the Standards for the Professional Practice of Internal Auditing and abide by the Institute of Internal Auditor`s Code of Ethics.

The Internal Audit Department derives its authority and mandate from the Audit Committee that is a Sub-Committee of the Central University of Technology Council. The formally approved Constitution of the Audit Committee guides the functioning of the Audit Committee.

On the other hand, the formally approved Internal Audit Charter drives the operations of the Internal Audit Department. This document serves as an instrument that stems the authority of the said department.

Internal Audit Department Vision and Mission

Vision

The Internal Audit Department will strive to render an efficient and effective internal audit service to the Central University of Technology`s management and staff.

Mission

The mission of the Internal Audit Department is to provide a broad, constructive, professional and timely audit to management of the Technikon Free State.

Our services are conducted through a series of operational and compliance audits, internal control reviews of major business activities and processes and a consulting service. All audits, reviews and consulting services are conducted in a manner that is consistent with the standards for the Professional Practice of Internal Auditing as established by the Institute of Internal Auditors .