{"id":851,"date":"2023-10-10T16:55:49","date_gmt":"2023-10-10T16:55:49","guid":{"rendered":"https:\/\/elct.or.tz\/?page_id=851"},"modified":"2023-11-24T09:55:11","modified_gmt":"2023-11-24T09:55:11","slug":"audit-unit","status":"publish","type":"page","link":"https:\/\/elct.or.tz\/index.php\/audit-unit\/","title":{"rendered":"Audit Division"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"851\" class=\"elementor elementor-851\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-m1h43sz elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"m1h43sz\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47228c7\" data-id=\"47228c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-22772d3 e-flex e-con-boxed e-con e-parent\" data-id=\"22772d3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e53899b elementor-widget elementor-widget-heading\" data-id=\"e53899b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">ELCT AUDIT DIVISION<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-v5s4c0m elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"v5s4c0m\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ddff12f\" data-id=\"ddff12f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f3b33b elementor-widget elementor-widget-heading\" data-id=\"4f3b33b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Introduction<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd6665 elementor-widget elementor-widget-text-editor\" data-id=\"bbd6665\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>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 1<sup>st<\/sup> of December 2005 to head the Division. The Audit Division is independence Division of ELCT.<\/p><p>The Audit Division has its own bank account, prepares its own budget and reports to the ELCT Audit Board.<\/p><p>\u00a0\u00a0\u00a0\u00a0 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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ef420e9\" data-id=\"ef420e9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a6a352 elementor-widget elementor-widget-image\" data-id=\"4a6a352\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-683x1024.jpg\" class=\"attachment-large size-large wp-image-962\" alt=\"\" srcset=\"https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-683x1024.jpg 683w, https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-200x300.jpg 200w, https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-768x1152.jpg 768w, https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-1024x1536.jpg 1024w, https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-1365x2048.jpg 1365w, https:\/\/elct.or.tz\/wp-content\/uploads\/2023\/10\/pexels-lil-artsy-1194775-scaled.jpg 1707w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ag1taiy elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ag1taiy\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cc5adf3\" data-id=\"cc5adf3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-925831b elementor-widget elementor-widget-heading\" data-id=\"925831b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Principle Activities<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77be2a5 elementor-widget elementor-widget-text-editor\" data-id=\"77be2a5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>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.<\/li><li>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.<\/li><li>To conduct internal audits as may be required by Dioceses and their Institutions.<\/li><li>To conduct investigation audits as may be required by ELCT, ELCT Dioceses and their Institutions, and issue reports of the findings and recommendations.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-400a51f\" data-id=\"400a51f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f0ec6cd elementor-widget elementor-widget-heading\" data-id=\"f0ec6cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Duties and Responsibilities of the Audit division<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc04883 elementor-widget elementor-widget-text-editor\" data-id=\"dc04883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>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.<\/li><li>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.<\/li><li>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.<\/li><li>To receive drafts accounts and audited report from ELCT Common work, ELCT institutions, Dioceses and their institutions for the reporting purposes.<\/li><li>To conduct internal audits as may be required by Dioceses and their Institutions.<\/li><li>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.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-851","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/pages\/851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/comments?post=851"}],"version-history":[{"count":26,"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/pages\/851\/revisions"}],"predecessor-version":[{"id":3083,"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/pages\/851\/revisions\/3083"}],"wp:attachment":[{"href":"https:\/\/elct.or.tz\/index.php\/wp-json\/wp\/v2\/media?parent=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}