Directorate of Internal Audit

Ho Technical University - Directorate of Internal Audit
Governance & Assurance

Directorate of Internal Audit

Providing independent and objective assurance and advisory services that enhance accountability, transparency, and institutional effectiveness.

Acting Director

Dr. Frank Yao Klu

Dr. Frank Yao Klu

Acting Director of Internal Audit, Ho Technical University

Dr. Frank Yao Klu is the Acting Director of Internal Audit at Ho Technical University (HTU). He is a Chartered Accountant with over fourteen (14) years extensive experience in auditing, governance, risk management, internal controls, and public financial management. Dr. Klu holds a PhD in Management Science (Business Management), an MBA in Accounting and Finance, an MSc in Management and Human Resource Strategy and a Bachelor of Commerce degree.

He serves a number of Audit Committees and currently chairs the Agortime-Ziope District Assembly Audit Committee. He is a member of the Institute of Chartered Accountants (Ghana) and the Institute of Internal Auditors (Ghana). Frank is committed to promoting accountability, transparency, sound governance, and institutional excellence.

Dr. Frank Yao Klu, despite his professional accomplishments, remains rooted in his humble Christian background and is a minister of the gospel. He is married and blessed with four children.

Background

The Internal Audit Directorate is an integral component of Ho Technical University's governance framework, established to provide independent and objective assurance and advisory services that enhance accountability, transparency, and institutional effectiveness.

Operating within the statutory framework of the Internal Audit Agency Act, 2003 (Act 658), the Public Financial Management Act, 2016 (Act 921), the Technical Universities Act, 2016 (Act 922), and the Statutes of the University, the Directorate supports Management and the Audit Committee in promoting sound governance, prudent resource stewardship, and compliance with applicable laws, regulations, and policies.

Since its establishment, the Directorate has evolved into a strategic partner in advancing the University's mission by strengthening risk management practices, evaluating internal control systems, and fostering a culture of continuous improvement and value creation across the institution.

The Directorate is committed to maintaining high professional standards and continuously enhancing staff competencies through training and professional development.

Vision

To be the value-addition enabler for Ho Technical University.

Mission

To assist Ho Technical University in achieving its strategic and operational objectives through a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, governance, and internal control processes while promoting value for money and institutional excellence.

Focus

The Directorate of Internal Audit is committed to providing risk-based assurance and strategic advisory services that strengthen governance, enhance accountability, and support the achievement of the University's strategic objectives.

The Directorate's work is centred on evaluating the adequacy and effectiveness of governance structures, risk management processes, and internal control systems across all areas of University's operations.

Enterprise Risk Management
Financial and Operational Auditing
Compliance and Regulatory Reviews
Performance Auditing
Information Technology Governance
Fraud Risk Management
Monitoring of Audit Recommendations

Through these activities, the Directorate seeks to safeguard University resources, improve operational efficiency, ensure value for money, and promote a culture of integrity, transparency, and continuous institutional improvement.

As a trusted assurance partner, the Directorate remains focused on delivering insights that support informed decision-making, sustainable growth, and organizational resilience in an increasingly dynamic higher education environment.

Achievements

The Directorate of Internal Audit has played a significant role in strengthening governance, risk management, and accountability at Ho Technical University.

Development of the University's Draft Risk Register to support enterprise-wide risk identification, assessment, monitoring and mitigation.
Strengthened internal control over inspection by coming out with draft "Goods Inspection Form" which was approved by management and in use to mitigate risk over the periods.
Promotion of continuous professional development initiatives to enhance staff competence and improve service delivery within the Directorate.
Reduction in audit infraction.

Staff Capacity

The Directorate of Internal Audit is staffed by a team of qualified and dedicated professionals with expertise in internal auditing, accounting, risk management, governance, compliance, and financial management.

The Directorate currently operates with a staff strength of ten (10) officers who work collaboratively to provide independent assurance and advisory services.

No. Name Designation
1Dr. Frank Yao KluAg. Director of Internal Audit
2Courage Dziedzorm Kwasi KporsuSenior Internal Auditor
3Gideon Kudjoe DugahInternal Auditor
4Gilbert AganyaAssistant Internal Auditor
5Juliet Xornam BimpehAssistant Internal Auditor
6Columbus AcolatseChief Auditing Assistant
7Alphonse Godsway KudjoePrincipal Auditing Assistant
8Juliana Oberko (Mrs)Principal Auditing Assistant
9Bright Obeng BentumPrincipal Auditing Assistant
10Eric Sanctous AtsuPrincipal Administrative Staff

Directorate of Internal Audit

Accountability, Transparency, Institutional Excellence