Internal Audit Director

Mr. Khadar Hassan is a professional internal auditor with a broad background in accounting, auditing, and finance. Prior to joining the Internal Audit Department in CSC, he has worked as the chief finance of CSC. He is a Certified International Public Accountant (CIPFA) with a bachelor’s degree in accounting and finance from Somaliland Civil Service Institute. He has 10+ experience in accounting, accounting/auditing software, and Somaliland Government Accounting Systems (SLGAS/IFMIS).  



Official CSC email:

Tel: +252 63 4228660


Internal Audit Department has the following mandate: -

  1. Overall management of internal auditing and reporting
  2. Provide effective leadership, enabling the Department to improve performance of its functions and achieve set results
  3. Coordinating the development and implementation of Internal Audit Provide accurate and timely reporting on progress of implementation of internal audit policies, strategies and programs
  4. Formulate and implement internal audit policies, systems and procedures for appropriate internal control systems to effectively discharge the functions of the departments in accordance with the strategic goal of the commission
  5. Ensure adherence to internal control policies and procedures by staff in the commission to safeguard the commission’s resources.
  6. Review statutory, assurance, special audit and risk reports on the commission to ensure that the activities of departments are in line with the objectives of the commission and present to the Chairman
  7. Enforce the independence of the Internal Audit Department through the audit committee of the board and ensuring the department can carry out its functions autonomously
  8. Undertake continuous review of procedures and policies to ensure that adequate controls are in place and that the commission’s resources are effectively safeguarded
  9. Oversee internal audit and assurance activities in the commission to ensure that they are in accordance with generally accepted audit standards
  10. Coordinate the execution of investigations, forensic audits and other special assignments as per the specific terms of reference to ensure that the commission’s activities are in accordance with generally accepted audit standards
  11. Coordinate post audit and assurance reviews to ensure implementation of agreed upon corrective actions and compliance with legal and statutory obligations
  12. Review the extent to which financial statements and reports for the commission conform to the financial regulations of the Ministry of Finance
  13. Liaise with external auditors as they audit the commission and ensure that the commission’s activities are in accordance with generally accepted audit standards
  14. Preparation of quarterly and annual audit reports

The Internal Departmental Director is also responsible for: -

  1. Strategic audit plans
  2. Internal audit policies and procedures manual
  3. Operational internal audit systems and controls
  4. Reports on conformity of financial procedures and controls over financial resources and the expenditure
  5. Systems for safeguarding assets
  6. Reports on the classification and allocation of revenue and expenditure accounts
  7. Internal audit reports
  8. Management on internal audit
  9. Reports on response to management letter
  10. Computerized ICT systems
  11. Reports on performance audits on appraisal of development projects
  12. Response on internal audits
  13. Annual work plans
  14. Quarterly and annual audit reports