The Directorate started out as Internal Audit Unit and later Department under the Federal University of Technology, Makurdi. It became a directorate following Council approval with effect from 28th January 2001. With this development, a Director becomes the head of the Directorate and reports to the Vice-Chancellor. The Directorate has five divisions viz: Audit Registry, Management and Investigations, Treasury/Assets, Payroll and Pensions, and Business and Auxiliary. The Directorate currently has staff strength of twenty-six made up of Thirteen (13) Auditors, One (1) Secretary, Nine (9) Executive Officer Cadre staff, Two (2) Clerical Officers, and a Caretaker. Out of the thirteen auditors, seven are qualified Professional Accountants.
On a daily basis we provide Internal Audit services to the University community, especially with regard to pre-payment audit of vouchers and purchases etc. Apart from our routine duties we assist the University administration in carrying out investigations where the need arises.
The Directorate of Internal Audit also forms part of the Internal Control System of the University. In order to actualize this, we operate as follows: