Internal Audit

The Internal Audit Department of the Church was created following a decision by the EXCO of 27th March 2003, with its headquarters at the Synod Office, in Buea. This was done under the supervision of the Very Rev. Dr. Nyansako-Ni-Nku (Source: Moderator’s Circular of 23rd April 2003). Prior to the creation of the Internal Audit Department, the auditing services of the Church were done by the Church Auditor who worked with co-opted treasury staff as Co-Auditors, when performing his auditing task.  Since the creation of the Department in 2003, the auditing services are performed by Internal Auditors, who are directly answerable to the Director of Internal Audit, PCC.

The document creating the Department stipulated that it was to be headed by a Director. In this regard, Mr. Ako-Ege James Takor was appointed as the pioneer Director of Internal Audit, PCC. He later employed three robust pioneer Internal Auditors (Mr. Engemise Ruben, Mr. Besong Fred Tanyi and Mr. Munuza Silva Tendia) in November 2003 to start work on the 1st March 2004 in the Department. At that time, the Department was made of a Director, three Internal Auditors and a Driver.
Mr. Ako-Egbe James Takor served as Director from 23rd April 2003 to 1st March 2006 when he was replaced, by Mr Nkellefack Tazeh Peter, who was later replaced when he retired from the Church by Mr. Besong Fred Tanyi. The Period served by the Pioneer Director and subsequent Directors are listed below:




Names of Director of Internal Audit, PCC

Period Served

Start Date

End date


Mr. Ako-Egbe James Takor




Mr. Nkellefack Tazeh Peter




Mr. Besong Fred Tanyi


Till Present


The Internal Audit Department has moved over the years from three Internal Auditors to five at the moment, who possesses at least a BSc. Degree in Accounting and are vested with auditing techniques.


The Director and Team work to achieve the following objectives:

  • To relief the Treasury Department from the ‘fire-fighting’ system of auditing.
  • To provide the Church a reforming, more systematic, regular and thorough auditing services.
  • To minimize the incidence of financial losses.
  • To provide on-the-spot training to staff during audit activities and
  • To serve as a point of transparency and accountability to all the Church’s stakeholders.

Values/Code of Ethics

The Internal Audit staff shall subscribe to the Code of Ethics established by the Institute of Internal Auditors, as well as adhere to the policies set forth by the management of the PCC. In addition, the Internal Audit staff will uphold the following:
a) Integrity. Establish trust and thus provide the basis for reliance on the judgment of Internal Audit. Remain tactful, honest, objective and credible in all relationships as a representative of the PCC.
b) Objectivity. Exhibit the highest level of professional objectivity in gathering, evaluating and communications information about the area under examination. Make balanced assessments of all the relevant circumstances and do not become unduly influenced by individual interests or by others in forming judgments.
c) Confidentiality. Respect the value and ownership of information received.
Do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
d) Competency. Apply the knowledge, skills and experience required in the performance of internal auditing services and continually improve the proficiency, effectiveness and quality of the services provided.

Standards of Conduct

Internal Audit staff adheres to the following standards of conduct:
a) Service: Preserve a commitment to carry out all responsibilities with an attitude of service toward University members while maintaining a sincere and dignified attitude.
b) Excellence: Uphold a high standard of service and a commitment to quality in performing all projects and assignments.
c) Leadership: Provide noteworthy examples which emphasize high ethical and moral standards.
d) Professionalism: Conduct business in a manner that reflects favourably on the PCC and the individual. Exercise skill, integrity, maturity and tact in all relations.

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