Vision
To be a solutions provider on internal controls systems in finance and other operations within University of Eldoret (UoE) so that the organization vision can be realized.

Mission     
To provide independent internal audit function in all the Departments in UoE on efficiency and effectiveness of the systems, financial or operational to enable the organization to realize its mission.

Quality Policy
The internal Audit Department is committed to providing an independent and objective review of the entire system to ensure that the UoE accounting and operating controls are adequate and working effectively in practice.

The Internal Audit Department is one of the departments within the University of Eldoret. It offers indispensable support to the University Management Board and the Accounting Officer in the effective discharge of their responsibilities by measuring, evaluating and reporting on the effectiveness of the internal control systems, implemented by the UMB and the Accounting Officer to ensure:

• The appropriate assessment of risk and adoption of strategies to manage risks to within acceptable levels;
• Compliance with applicable policies, procedures, laws and regulations;
• The reliability of internal and external reporting and accountability processes;
• Compliance with the relevant codes of conduct and ethical guidelines; and,
• Monitoring the internal control system in practice, to ensure its effectiveness in preventing risks associated with University activities.

Quality Assurance
The Internal Audit is to ensure work is controlled at each level of operation to ensure that a continuously effective level of performance is being maintained.  Consequently, the Internal Audit develops and maintains a quality assurance programme designed to gain assurance that the Internal Audit functions are compliant with the stipulated quality standards, and achieves the Department’s objectives including adding value and improving the University’s operations.

Rules of Conduct
Internal Auditors demonstrate integrity, objectivity, confidentiality and competency in all aspects of their work. The relationship with fellow colleagues and external contacts should be one of honesty and fairness. This establishes a controlled environment of trust, risk assessment, control activities, information and communication and monitoring University activities to strengthen the internal control systems within the University operational processes, which provides the basis for reliance on all activities carried out by the Internal Audit Teams.