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Internal Audit Manual, April 2025

1.0 Introduction
1.1 Scope and Purpose of the Manual
The Internal Audit Manual (referred to as "the Manual") serves as a comprehensive guide for the staff of the Africa Centres for Disease Control and Prevention (Africa CDC) Office of the Internal Oversight (OIO), Africa CDC’s internal oversight body as well as Africa CDC staff, management and stakeholders. The primary role of the Africa CDC’s OIO is to foster a culture of accountability and continuous improvement within Africa CDC as well as ensure the effective implementation of the African Union (AU) established rules, regulations, and procedures within Africa CDC.

The Manual outlines the entire audit management process of the Africa CDC OIO, covering each phase from audit planning, conducting fieldwork, and reporting results to monitoring the implementation of recommendations. It aims to standardize and streamline the audit process while promoting best practices and upholding the highest level of professional competence among OIO staff.
1.2 Objectives of the Manual:
The Manual is designed to:
1.2.1 Provide comprehensive guidance: It details each aspect of the audit process, offering step-by-step instructions and clear expectations for audit staff.
1.2.2 Clarify the audit context: It explains the purpose, scope, and approach of OIO's work to ensure audit staff have a clear understanding of their roles and responsibilities.
1.2.3 Promote professional excellence: It reinforces the highest standards of integrity, competence, and professionalism in the execution of audit duties.

1.3 Reference Documents:
The Manual incorporates relevant Standard Operating Procedures (SOPs) and Practice Guides, which provide detailed information on specific processes, tools, techniques, and methodologies. These documents serve as essential resources, categorized as follows:
1.3.1 Mandatory Requirements: Procedures that audit staff must comply with to ensure uniformity and consistency.
1.3.2 Recommended Best Practices: Guidelines that staff are encouraged to adopt to enhance the effectiveness of the audit process.

1.4 Scope and Flexibility:
While the Manual is a crucial resource, it is not intended to be all-inclusive or excessively restrictive. Its provisions are meant to complement the skills, experience, and professional judgment of internal auditors. Staff members are expected to apply their expertise when planning, conducting, and reporting on audits, adapting to unique circumstances as needed.

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