Amos Ayebazibwe

Coordinated the work of Internal and External auditors to avoid unnecessary (and costly) redundancy and duplication.

Internal Risk Assurance Coordination work

• Developing and utilizing the URA Assurance Map for an optimal Risk Assurance framework. The URA Assurance Map has become a strategic planning tool for URA in the Annual Audit Planning Process, leveraging risk assessments done by the internal and external risk assurance service providers as a source for identifying potential audit engagements and prioritizing of audit resources.
• Facilitated a joint Risk Assurance Harmonization process involving different divisions to attain a common understanding on the URA broad risk categories that now form the URA Corporate Risk Universe and the draft URA Risk Management Policy yet to be approved by the Management Executive Committee (MEC) and the Board Audit and Risk Committee (BARC).

External Risk Assurance Coordination work

• Developing a URA External Assurance Matrix (tracker) as a tool for keeping track and reporting on all external audit activities such as requests for information, engagement deliberations/meetings with external audit assurance providers and URA Management.
• Gathering and quality assuring URA official responses from Head’s of Departments on all external audits and coordinating URA’s appearance before the Public Accounts Committee, Commissions, Statutory Authority and State Enterprises (COSASE) to discuss the responses to the reports of Auditor General.

Providing technical assistance to the Commissioner’s Office on the Quality Assurance and Improvement Program (QAIP).

Providing input to the reports discussed with the Management Executive Committee (MEC) and the Board Audit and Risk Committee (BARC) on the progress of the following;

• The implementation of the Quality Assurance and Improvement Program (QAIP), both the Internal Quality Assessment and External Quality Assessments, citing the progress achieved, shortfalls identified, and recommended realignments, allowing the board to offer input on QAIP direction.
• The resolution of the recommended action plans arising from the Compressive URA Governance Report 2022.

Taking lead in the implementing the Quality Management System (QMS) for Internal Audit.

• Participated on the benchmark visits aimed at building institutional capacity needed to implement in URA the QMS and achieve the ISO 9001 certification.
• As a critical step on this journey Amos championed the review and improvement of Internal Audit processes documentation in line with the ISO 9001:2015 standard by updating the Internal Audit Document Control Master List, making sure it is available and suitable for use, where and when it is needed, and that it is adequately protected (e.g., from loss of confidentiality, improper use, or loss of integrity).
• Conducting Quality Assurance reviews of the Internal Audit Assurance Engagement process, assessing conformance to the requirements of the Global Internal Audit Standards (GIAS) 2024. This was conducted by evaluating the adequacy and completeness of audit documentation practices, checking for clarity, accuracy and completeness in the communication of agreed actions. Preparing a report to the Commissioner Internal Audit that communicates the evaluation results identified and recommended areas of improvement.
• Taking lead on the review and update of Internal Audit departmental Service Level Agreements (SLAs), assessing and reporting on the enforcement of compliance of the Internal Audit practices to the SLA requirements.

Lead Auditor: On Audits examining effectiveness of risk management tools, processes and strategies and appraised effectiveness of risk management framework applied in the organization.

• Conducted internal audits across over 9 departments within URA to evaluate the effectiveness of governance, risk management, and control processes to ensure compliance with internal policies, procedures, and external regulations
• Assessed implementation of internal control frameworks and recommended improvements, made overall opinions on internal controls to management and Board correlating objectives, risks to objectives, and improve internal controls design to address identified risks.
• Evaluating and recommending opportunities for improvement to organization's policies, processes, and structure to improve overall control environment and Risk Management Strategy; for Board approval with 85% findings and recommendations agreed.
• Conducted regular audit monitoring and follow-up of disposition of audit actionable engagement results.
• Evaluating potential for fraud, mechanisms for fraud detection and management of fraud risks; and recommends improved detection and preventive strategies for improved organizational fraud awareness.
• Participated in the review of the Internal audit charter and Internal Audit Manual to achieve readiness for early adoption of the new Global Internal Audit Standards and obtained board approval of the same.
• Lead development of Annual Audit plan for my unit, also overseeing implementation of both assurance and consulting engagements with respect to the organization’s risk assessment.
• Designed audit procedures for 80% of audit universe to validate controls in place and provide opinion on soundness or adequacy of design and operational effectiveness.
• Internal Audit quality assessment; participated on the on documenting the Internal Audit Quality Assessment and Improvement Program and Participated in the first ever Internal Audit Department’s internal quality assessment assessing the functions conformance with Institute of Internal Auditor’s Code of Ethics, developing and championing strategies to maintain and promote highest ethical standards for internal auditors and internal audit activity in line with the Global Internal Audit Standards.
• Participated in developing the organization Assurance map aimed at identifying gaps or overlaps in assurance activities and helping to assess that risk is managed consistent with the board’s and management’s expectations.

Trainer: Facilitating trainings on Risk Management and Business Process assurance.

• Facilitated trainings on Risk Management aimed at creating a risk awareness culture among staff right from onboarding of new staff and at an advanced level with Management staff in other departments.
• Facilitated trainings on Business Process assurance reviews for URA’s quality assurance functions, the Central Operations Office and also handholding staff on process documentation leading into the revisions of the URA’s Domestic Tax Compliance Handbook and other key process documents.
• Facilitating Controls self-assessments and Risk Management Training for the Quality Assurance Teams across the organization.

• Participated in the formulation and reviewing of the internal audit manual and internal audit charter by taking lead on documenting the step by step Internal Audit process and procedures.
• Active participation in the development of the annual audit plan
• Conducted assurance engagements/audits making valued recommendations for improving governance, risk and internal controls in the range of operational, financial, compliance, performance and due diligence engagements.
• Attended audit exit meetings supporting the presentation of findings to senior management.
• Conducted regular audit monitoring and follow-up of disposition of audit actionable engagement results.