ELCT AUDIT DIVISION

Introduction

The ELCT Audit Department was changed to an Audit Division in 2004. The reason for the change was to make the Audit Division to be more independent from the ELCT management, so that it can conduct audits of the ELCT Dioceses and its Institutions without any interference from the ELCT Management, and in order to issue reports which are of professional nature which can be relied on by the ELCT stakeholders. In strengthening the Audit Division, the Auditor General was employed on 1st of December 2005 to head the Division. The Audit Division is independence Division of ELCT.

The Audit Division has its own bank account, prepares its own budget and reports to the ELCT Audit Board.

     As of 2022, operations policy of the Division was reviewed as such core functions of the Division remained on performing internal audits and investigations for ELCT.

Principle Activities

  • To conduct internal audits of the ELCT Headquarters and her Institutions including various projects, and issue reports on the findings, and recommend on how to improve the internal control systems.
  • To analyze audited report of ELCT Common work institutions, Dioceses and their institutions in order to establish the going concern of the Church as whole and advice the ELCT Executive Council through ELCT Audit Board.
  • To conduct internal audits as may be required by Dioceses and their Institutions.
  • To conduct investigation audits as may be required by ELCT, ELCT Dioceses and their Institutions, and issue reports of the findings and recommendations.

Duties and Responsibilities of the Audit division

  • To conduct internal audits of the ELCT Headquarters and her Institutions and issue reports on the findings, and recommend on how to improve the internal control systems.
  • To conduct internal audits of the all Projects/Programme under ELCT Common work and issue reports on the findings, and recommend on how to improve the internal control systems.
  • To analyze audited report of ELCT Common work institutions, Dioceses and their institutions in order to establish the going concern of the Church as whole and advice the ELCT Executive Council through ELCT Audit Board.
  • To receive drafts accounts and audited report from ELCT Common work, ELCT institutions, Dioceses and their institutions for the reporting purposes.
  • To conduct internal audits as may be required by Dioceses and their Institutions.
  • To conduct investigation audits as may be required by ELCT Common work Institutions/Dioceses and their Institutions, and issue reports of the findings and recommendations.