The Internal Audit Department of Office of The Accountant General of The Federation in the Headquarters is currently headed by a Deputy Director, Mrs Ebhon Johnson (Nee Ologiba).

• Ebhon was born on the 14^th of January, 1973 to the family of Late Barr. David A. Ologiba and Late Mrs Sophia Tonami Ologiba of Emago-Kugbo Town in Abua-Odual Local Government Area of Rivers State, Nigeria.
• She attended Community Secondary School, Emago-Kugbo and obtained Senior School Certificate in September, 1991.
• Mrs Ebhon Johnson got her university education from the University of Uyo, and obtained B.Sc. Accounting on the 30^th of May, 1997.
• She was inducted into the professional membership of Association of National Accountants of Nigeria (ANAN) on the 4^th of December, 2008 as
• Ebhon is almost rounding up her Master in Science (M.Sc) Business Administration from the National Open University of Nigeria.
• Mrs Ebhon Johnson started her working experience as a fresh accounting graduate with an Audit firm, Bari & Bari Chartered Accountants at Port Harcourt, Rivers State before getting employment with the Federal Civil Service on the 30^th of May, 2000.
• She has worked with State House before being posted to OAGF where she heads Internal Audit Department.

FUNCTIONS/SCHEDULES OF INTERNAL AUDIT DEPARTMENT

“Internal Audit is a managerial control which functions by measuring and evaluating the effectiveness of Internal Control System in an organization”  (FR1701(i)). The Internal Audit Department Functions/Schedules as stipulated by the Financial Regulations, relevant Extant rules and circulars include (but not limited to) the following:

• Preparation of annual audit programme and its submission to The Accountant-General of The Federation (AGF) who is the Accounting Officer, for approval;  
• Prepayment and risk – based audit of payment vouchers and revenue receipts vouchers to ensure 100% compliance with extant rules and regulations, laws, instructions and directives;
• Auditing of salaries variation advices (SVAs) of newly promoted, converted or upgraded staff of OAGF in the headquarters and sub­­-stations such as FPOS, Zonal offices, STF, and those of FTA Orozo;
• Review of requests for payment of Repatriation Allowance; First 28 days allowance in lieu of hotel accommodation for the newly employed; Burial expenses; etc before approval by AGF.
• Review of Employee payables and Purchase Invoices before approval in the GIFMIS payment platform;
• Auditing of monthly Trial Balance, Ledgers of Accounts, Stand Alone Financial Statements of OAGF;
• Auditing to ensure that managerial internal checks and controls are in place, adequate and are operating effectively and efficiently;
• Routine visit to Central Pay Office (CPO) and other sections in Finance and Accounts Department to audit accounting books and records;
• Quarterly visit to stores unit to audit its activities; store ledgers, tally cards, stores receipt and issue vouchers, store registers, etc; and to transport section to audit its books and records;
• Quarterly visit to OAGF sub-stations to check accounting books and records;
• Writing of Monthly, Quarterly, Half yearly, or Annual Internal Audit Report to Management;
• Writing of Special Internal Audit Report to Management as the case may be;
• Auditing to ensure there is economy, efficiency and effectiveness i.e. Value for Money in the acquisition, operations and utilisation of government resources, otherwise called Property, Plant and Equipment (PPT) that is, value for Money Audit;
• Internal audit department also carries out any other ad-hoc duty that may be assigned to the department by the management from time to time.