By Immaculate Kajumba, Analyst II – Finance, ACLAIM Africa Limited, Lucy Ateesa Luyiga Samalie, Analyst I – Finance, ACLAIM Africa Limited and Vanessa Kokunda Rutoosha, Senior Analyst II & Capability Leader – Organisational Effectiveness, ACLAIM Africa Limited.
ACLAIM Africa Limited was contracted by Cherish Uganda from October to December 2024 to provide Outsourced Internal Audit Services.
The objective of the assignment was to evaluate various aspects of the Organisation’s structure, operations, and impact in alignment with donor requirements and to make recommendations for consideration by Cherish Uganda’s Management in closing these gaps and hence, give reasonable assurance of achieving the objectives of the Organisation’s projects and strategic direction.
The Internal Audit was conducted by ACLAIM’s Immaculate Kajumba, Lucy Ateesa Luyiga Samalie, Vanessa Kokunda Rutoosha and Nelson Nowahabwe. It involved physical interviews, observation, and document reviews, on a sample basis, testing the effectiveness and efficiency of internal controls established by Cherish Uganda.
The following areas were reviewed during the engagement:
a) Legal Status;
b) Governance;
c) Financial Management;
d) Human Resources Management;
e) Procurement; and
f) Programming, Monitoring and Evaluation.
The findings of the internal audit were presented in a detailed report to Cherish Uganda and rated in accordance with their significance and impact to the achievement of the Organisation’s objectives. The ratings were also used to support Cherish Uganda in prioritization of effort and resources while implementing the recommendations. Additionally, ACLAIM developed a Capacity Improvement Plan for Cherish Uganda to simplify close-out and monitoring of recommended actions.
We thank the leadership of Cherish Uganda for entrusting us with this engagement and for their commitment to continuous improvement. We also thank the Management and Staff for their openness and collaboration during the audit exercise.
ACLAIM’s purpose is embedded in supporting Organisations to strengthen their internal controls, enhance compliance and ultimately, achieve their strategic objectives. At its best, internal audit isn’t about finding faults. It’s about illuminating opportunities for efficiency, integrity, and stronger decision-making.
Interested in an internal audit for your organisation? Learn more HERE.
