Department of Internal Audit

Mr. Onyia Emmanuel Ndubuisi, FCA, FCTI is the Director, Internal Audit Department of Teachers Registration Council of Nigeria (TRCN). He is a native of Obinagu in Udi Local Government Area of Enugu State. He was born on 26th June, 1959. He had his Primary education at central school, Obinagu, Udi from 1967 to 1974 and Secondary School at Boys High School, Awkunanaw, Enugu from 1975 to 1980. Mr Onyia obtained OND and HND both in Accountancy at upper credit level from the Institute of Management and Technology (IMT), Enugu in 1982 and 1985 respectively.He completed his National Youth Service in 1986. Mr Onyia also obtained a Professional Diploma in Computer Software and Application from Anambra State University of Technology, Enugu in 1991 before obtaining a Post-Graduate Diploma and a Masters degree in Banking and Finance from University of Nigeria, Enugu Campus in 1994 and 1996 respectively, between 1993 and 1996. He is a Fellow of both the Institute of Chartered Accountants of Nigeria (ICAN) and Chartered Institute of Taxation of Nigeria (CITN).

Mr. Onyia started his career as Accountant II with Enugu State Agricultural Development Programme a tripartite World Bank, Federal and State sponsored outfit in 1987. He became Chief Internal Auditor of the Programme in 1993 and served in that capacity up to 30th June, 1999. On 1st July, 1999, he became Deputy Director (Accounts) of the Programme. Mr Onyia joined the services of the Teachers Registration Council of Nigeria following his appointment as Assistant Director with effect from 2nd September, 2002. He rose to the position of Deputy Director in-charge of Finance on 1st January, 2007.

When the Department of Finance and Accounts was carved out of the then Department of Administration and Finance in 2008, Management appointed him Acting Director of the new Department with effect from 19th November, 2008. On the 10th March, 2011, the Governing Council considered and approved his confirmation as Substantive Director, Finance and Accounts in recognition of his loyalty and dedication to duty, the position he held until 4th March, 2014 when he was deployed to the then Internal Audit unit and now Internal Audit Department as the Director.

Mr Onyia is happily married with three children, a daughter and two sons. Since joining the Council, Mr Onyia had attended various Management and Professional courses both within and outside the country. He is the Chairman of Anti-corruption and Transparency Unit (ACTU) of ICPC in the Council. He is a member of Senior Staff Promotion Committee (SSPC) of the Council.


The highlight of the summary of the duties and responsibilities of Internal Audit and by extension the Director, Internal Audit department include but not limited to the following:

  • Custodian of the Internal Control System of the Council.
  • Helps the Council to evaluate operating guidelines, controls or procedures and reports significant problems to Management.
  • Ensures that internal control procedures agree with corporate policies, industry standards and regulatory requirements.
  • Evaluates Council’s internal controls, policies, processes and mechanisms to ensure that they are adequate, effective and in compliance with regulatory principles, industry standards and corporate guidelines.
  • Uses generally accepted auditing standard (GAAS) in testing or reviewing organization’s or a department control(s).
  • Checks for mismanagement, waste or fraud and prepares report that identifies areas of potential internal exposure and areas for improving operational efficiency.
  • The eye and ear of Management.
  • Cross-checks and confirms that proper books of accounts, and records are kept by the Council (Post-Payment Audit).
  • Takes appropriate cross-checking and confirmation actions on the implementation of the relevant provisions of the TRCN Act 31 of 1993 (Now CAP T.3 2004) with respect to the establishment, maintenance, management and control of Teachers Fund and other resources of the Council.
  • Carries out 100% Pre-payment cross-checking and validation of payment vouchers raised in respect of staff claims/salaries/advances, contractors/suppliers payments and other 3rd party bills with a view to ensuring compliance to extant rules and regulations with particular reference to:
    • i) authorization and approval limit;
    • ii) adherence to the relevant due process procedures/documentations and
    • iii) Ensure that appropriate taxes (VAT/WHT/PAYE/NHF/Pension) contribution and other relevant deductions are effected and remitted as appropriate.
  • Carrying out value for money audit.
  • Carrying out physical inspections of Council’s activities, capital projects/programmes and initiatives both in Headquarters, 36 States including FCT.
  • Carries out systems review and audit of the activities and operation of all the departments of the Council.
  • Liaises with the External Auditors to ensure timely preparation of annual financial statements and reports for the Council as and when due.
  • Liaises with the Office of the Auditor-General for the Federation and other critical stakeholders in the performance of their statutory functions in the Council.
  • Physical inspection of all newly procured stores items by the Council before taken on charge by the Store Officers including items purchased from cash advances/or out of pocket expenses.
  • Raising of Certificate of Inspection in respect of newly procured stores items as appropriate.
  • Maintenance of market price intelligence data/statistics of goods and services and conduct of market survey price of items from time to time.
  • Carrying out annual and periodic verification of Council’s assets both in the Headquarters, State offices and FCT.
  • Preparation of monthly, quarterly, semi-annually, and other periodic reports to management.
  • Issues special reports to Managements drawing its attention to any irregularity in the accounting records or to any apparent weakness in the accounting procedure.
  • On the job training of staff.
  • Carrying out surprise physical count and period cross-checking of Council’s Store items, accounting records/books (Bin-cards, Ledgers, SRVs, SIVs, Returned to stores items etc.).
  • Witnessing in observer capacity the end of year annual physical stock taking exercise.
  • Carries out any other duties and responsibilities that may be assigned to the department from time to time by the Registrar/Chief Executive. The Internal Audit department executes the above duties and responsibilities under the instrumentalities of three divisions namely pre-payment, post-payment and systems review/investigation.