"The watchdog of all Foundation's affairs financial and operational"

The Audit approach requires a reasonable degree of independence, professionalism, integrity, and impartiality. This is achieved through independently reviewing the systems of internal controls and recommending action on areas where weaknesses are noted. As such the section makes scheduled quarterly and adhoc reports to the Director of Research in line with the section's work programme as contained in the annual work plan. The annual work plan is tabled to the Audit Committee of CRF's Board of Directors for deliberation and approval at the commencement of each financial year. Upon approval the work plan acts as the framework within which the activities of the section are formulated.

In addition the section has an Audit Mannual that guides on the areas of audit concentration mainly based on the degree of Audit Risk. This is because ideally, Audit is generally Risk based and the areas open to risk requires constant Audit review. It follows therefore that such areas will be allocated more resources in terms of time and personnel, so as to get enough assurance that incidences of financial impropriety are minimized.