The Internal Audit Department of the Evangelical Presbyterian Church, Ghana, stands as a pillar of integrity, accountability, and stewardship within the life of the Church. Established to safeguard the assets, interests, and mission of the Church, the department embodies the values of transparency and trust that are central to the Church’s witness and governance.
Leadership & Appointment
The department is headed by a Director of Internal Audit, appointed by the General Assembly Executive Council upon the recommendation of the Standing Committee, and subject to the approval of the General Assembly. This process ensures that the Director is not only professionally competent but also spiritually grounded and aligned with the ethos of the Church.
Core Mandate
Strategic Planning & Risk Management
Developing audit plans and programmes to address risk exposure in operating systems and procedures, enabling corrective action to safeguard the Church’s assets and interests
Compliance & Oversight
Implementing audit plans, assessing risk profiles, and monitoring compliance across Presbyteries, Districts, and Congregations, with reports submitted to Management
Follow-Up & Accountability
Ensuring that issues raised by external auditors, internal reports, and other oversight bodies are addressed, with recommendations implemented by the relevant functionaries
Fraud Investigation
Conducting investigations into fraud or financial improprieties, submitting findings to appropriate authorities, and recommending improved controls to prevent recurrence.
Control Review & Appraisal
Reviewing the adequacy and soundness of financial and operational controls, promoting effective systems at reasonable cost
Coordination & Standardization
Harmonizing internal audit procedures across the Church to ensure consistency and efficiency
Transaction Audits
Auditing transactions at the Church Head Office, Presbyteries, Districts, institutions, and Church-initiated projects
Capacity Building
Assisting in upgrading financial expertise and proficiency within Presbyteries, Districts, and Congregations
Additional Assignments
Undertaking other tasks as may be assigned by the General Assembly Executive Council through the Standing Committee.
Accountability Structure
The Director of Internal Audit is directly responsible to the General Assembly Executive Council, working through the Standing Committee. This accountability framework ensures that the department remains independent, objective, and effective in its oversight role.
Essence & Impact
The Internal Audit Department is more than a compliance unit—it is a guardian of trust. By ensuring transparency, strengthening financial discipline, and promoting accountability, it supports the Church’s mission to serve God and humanity with integrity. Its work protects the resources entrusted to the Church, enabling ministries, institutions, and projects to flourish in faith and service.