- Strategic Plan 2023-2025
The Internal Control Department has developed a comprehensive plan for auditing the university’s financial and administrative activities. This plan is based on an internal auditing program aimed primarily at enabling the management to practice effective oversight, control, and monitoring of all university activities. The plan also emphasizes rigorous oversight of employee actions to ensure their compliance with duties as per the approved policies and instructions.
As Tafila Technical University strives to achieve a leading position among global universities, the Internal Control Department works to fulfill its vision and mission in support of the university’s values and enhance its overall efficiency. This is achieved through conducting comprehensive studies and analyses concerning financial, administrative, and technical activities, to verify the compliance of university regulatory bodies with applicable regulations and policies. Additionally, it assesses the effectiveness of the internal control system, risk management, and governance processes.
The department provides periodic reports to the Board of Trustees, including the results of its activities, as well as relevant data, information, and recommendations for evaluation, correction, and accountability. This contributes to improving the university operations, ensuring that strategic objectives are met efficiently and effectively.
After studying the opportunities, challenges, strengths, and weaknesses, the 2023/2025 strategic plan was developed as a key tool for executing the department’s tasks in accordance with applicable regulations and instructions. The plan aims to enhance the auditing and control approach, elevate the professionalism within the department using available resources, and ensure the department remains a neutral, independent oversight body that contributes to safeguarding public funds and improving the performance of the entities under its oversight.
Furthermore, the plan supports efforts to combat administrative inefficiency, implement governance, and adopt international standards in auditing. The tasks of the Internal Control Department are carried out by the department’s team based on requests from the Board of Trustees or the President of the University. The oversight may be either prior or subsequent, comprehensive or selective. The department also monitors decisions and corrects them according to established rules and the adopted auditing methodology.
Employees of the department are required to maintain the confidentiality of any information they obtain while performing their duties, as well as the reports submitted to the director.
The Strategic Plan is approved by the Board of Trustees, that is responsible for ratifying and monitoring its performance to ensure that the department’s objectives are achieved effectively and efficiently.
- Audit Charter
The Internal Audit Charter is an official document that defines the objectives, responsibilities, and authorities of the Internal Control Department at the university. The purpose of the charter is to ensure the independence and objectivity of internal audit activities, which include providing assurances and consulting services that contribute to strengthening governance, risk management, and improving controls. The charter guarantees the auditors’ right to access records, assets, and employees to carry out their tasks, and it outlines the organizational relationship of the Internal Control Department, which is administratively accountable to the university president but reports its technical findings to the Board of Trustees, ensuring full independence from the executive management. The charter is also based on international standards issued by the Institute of Internal Auditors.
The scope of the Internal Control Department includes evaluating governance, control systems, and risk management practices, as well as providing periodic reports on audit results. Audit activities vary between assurance services, such as compliance auditing, performance evaluations, and reviews of information systems, and consulting services that focus on improving resource efficiency, enhancing compliance with laws, and participating in advisory roles within institutional committees. The department also monitors the implementation of previous audit recommendations and assesses risks in future projects to ensure continuous improvement. The Internal Control Department emphasizes adherence to professional standards and ethical conduct to ensure integrity and objectivity.
To enhance quality, the Internal Control Department follows a program to confirm and improve quality according to international standards, including self-assessments and periodic external reviews. The charter is updated regularly to meet evolving needs and provide the necessary support for the department to achieve its objectives. The charter is officially approved by the relevant authorities and communicated to all auditors to ensure full compliance with its content. It reflects the institution’s commitment to transparency and compliance, and it contributes to improving overall performance and effective control over all activities.
- Reporting Violations and Unlawful Practices
To enhance the quality of university services and promote transparency, the Internal Control Department has launched an electronic channel that allows individuals within the university to report violations or unethical behaviors confidentially and securely. The purpose of this channel is to encourage transparency and accountability by providing an effective mechanism for reporting fraud and breaches, which contributes to improving institutional efficiency and increasing the trust of individuals and the community.
The department is committed to following up on reports seriously and ensuring compliance with legal policies in collaboration with the relevant authorities. Through this initiative, the department seeks to encourage individuals to report in a safe and supportive environment, guaranteeing confidentiality and protection from any negative consequences.
The Internal Control Department works on handling complaints and violations efficiently in coordination with the Board of Trustees, the university administration, and regulatory authorities to ensure optimal performance and minimize errors. The ultimate goal is to elevate the institutional level and enhance the university’s reputation by applying the highest standards of transparency and accountability.
However, the department warns against submitting malicious or false reports aimed at personal targeting, emphasizing that individuals who submit false reports may be subject to legal accountability if the report proves to be incorrect. These procedures are in place to ensure the credibility of reports and to enhance transparency and accountability. The department aims to provide a safe environment that encourages responsible reporting of violations with honesty and integrity to ensure a transparent, fair, and ethical working environment.