The directorate consists of the office of the Executive Director who is also the Chief Executive Officer (CEO) of the Institute and the following units.


The unit is primarily aimed at providing management assurance that the institute accounting and internal control system are working satisfactorily on a day to day basis and confirmation that management responsibility to establish effective system within the Institute is being properly discharged.

Also, to support NSPRI management in achieving its mandates by making sure that financial transactions are made in compliance with stipulated rules and regulations, and to create an efficient and effective internal control system with a view to rendering satisfactory service that is fraud proof and making sure expected procedures are complied with at all times.

Internal Audit Functions

The functions of NSPRI Internal Audit unit includes but not limited to the following:

  1. Monitoring of Internal Control - The establishment of effective Internal Control is a responsibility of management which demand proper attention on continuous basis. Internal Audit therefore reviews these controls, monitor their operations and recommend improvement thereafter.

  2. Examination of financial and operating information – these includes review of the means used to identify measure, classify and report such information and specific enquiry into individual items including detailed testing of transactions balances and procedures.

  3. Review of economy, efficiency and effectiveness of operations including non financial controls of the organization.

  4. Review of compliance with laws and regulations such as financial regulations, Public Procurement Acts, Financial circulars and other external requirements with management policies and directives.

  5. Examination and periodic scrutiny of systems of authorization of payment to ensure sufficient control over expenditures.

  6. Verification of assets and liabilities at regular intervals.

  7. Special investigation.