Uganda’s Internal Audit Sector Calls for Standalone Law as Digital Tools Redefine Oversight
Uganda’s Institute of Internal Auditors (IIA) has renewed calls for the creation of an independent legal framework to govern the internal audit profession, arguing that its scope and responsibilities have outgrown the current arrangement under accounting legislation.
IIA President Ruth Doreen Mutebe said internal auditing remains legally anchored in the Accountants Act, a structure she believes does not adequately reflect the profession’s distinct role in governance, risk management, and institutional accountability.
She clarified that the push for a separate law is not intended to divide financial professionals, but to formally recognise internal auditing as a specialised discipline that works alongside accounting while maintaining its own professional identity.
According to Mutebe, a dedicated legal framework would enhance regulation, improve professional standards, and provide clearer guidance for practitioners, while also strengthening collaboration across the broader accountability ecosystem.
Government officials have echoed the importance of the profession, with Assistant Commissioner for Internal Audit at the Ministry of Finance, Annet Musiime, noting that effective internal audit systems are essential in ensuring public funds are properly used to achieve intended service delivery outcomes.
Musiime, however, pointed out that performance gaps still exist in several institutions, often driven by weaknesses in risk assessment, insufficient management attention to audit processes, and delays or failures in communicating audit findings effectively.
At the Uganda Revenue Authority (URA), officials say internal audit practices are undergoing significant transformation as digital platforms reshape tax administration and compliance monitoring across the country.
URA’s Acting Manager for Audit Coordination and Quality Assurance, Nicholas Asiimwe, explained that the institution is increasingly leveraging technologies such as data analytics and artificial intelligence to strengthen oversight, while maintaining caution to manage emerging risks and uphold accountability and public trust.
