DEPARTMENT: Internal Audit


Internal audit is an independent, objective assurance and consulting activity designed to add
value and improve organization’s operations. As a managerial control, it functions by measuring
and evaluating the effectiveness of internal control system in an organization.
The roles of the department are provided for in Financial Regulations 1704. The mandate is
statutory and routine in nature.


To be recognized as an innovative, trusted and independent service provider and occupying the driving seat for a culture of integrity, accountability, objectivity and professionalism in the management of resources and accomplishment of institute overall mandate.


To provide an independent, objective and advisory services designed to add value and improve the institute’s operations and promote a strong internal control environment.

Core Values






Structure of the Department

The internal audit department reports directly to the Director General and has the following


Deputy Director

Assistant Deputy Director

Chief Internal Auditor

Assistant Chief Internal Auditor

Principal Internal Auditor

Senior Internal Auditor

Auditor I

Auditor II

Other Support Staff;

Confidential Secretary


Training Programs

National Programmes (Jan - August)

  • Hangout with Social media influencers on Appropriation and Budget Reform Process, 16th January 2018. NILDS Training Room.
  • 5 Day Benchmarking/ Training Workshop for members of Puntland Parliament, Somalia. 22-26 January 2018, NILDS Boardroom.
  • A Two (2) Day Workshop on Expected Outcomes of Administrative and Financial Autonomy of State Houses of Assembly in Nigeria. 7th-8th February, 2018, NILDS Training Room, 1 River Niger Street, Maitama, Abuja.
  • 2 Week Training Workshop for Official Reporters of Anambra and Ogun State Houses of Assembly, NILDS Training Room.
  • Employment creation in Agriculture and agro-processing in the context of inclusive growth in Nigeria. NASS/ Reiz Continental Hotel. April 28-29, 2018
  • Validation workshop of the reports of subcommittees of NILDS technical committee of reforming Nigeria Tax system. NASS Complex. May 14, 2018
  • 3 Day Capacity Building Workshop for Members of the Public Accounts, Expenditure and Audit Committee of Liberia. May 24 -26, 2018
  • 5-Day Capacity Building Workshop for Legislative Staff and other Key Staff of the Bayelsa State House of Assembly, June 19th – 23rd, 2018
  • DS-EU-YIAGA Workshop on State Legislatures and Public Engagement: The Role of Clerks 5-6 July, 2018 NILDS Training Room.
  • NILDS-INEC-EU Summit on Elections Observation 17-18 July, 2018 Sheraton Hotel.
  • National Assembly Open Week 16-19 July, 2018 NASS
  • 2 day Capacity Building workshop for Members of Adamawa State House of Assembly, 26-27th July, 2028. NILDS Training Room.
  • Conference for Speakers, Clerks, Accountants and Commissions of SHOA on Operationalizing 1st Line Charge 6-7 August, NILDS.

Director of the Department

Mr. David Akinyemi Osanaiye

Mr. David Akinyemi Osanaiye (FCA, ACTI, CFE, CPFA, ACS). He is the current Director Internal Audit of the Institute. He possessed B.Sc. Accounting from Ahmadu Bello University, Zaria in 1987, Master in Financial
Economics from University of Abuja in 2010 and M.Sc. Economics from University of Abuja in
2017. He is a Fellow of the Institute of Chartered Accountants of Nigeria, Associate Member
Chartered Institute of Taxation of Nigeria, Associate Member Chartered Institute of
Stockbrokers, Chartered Member, Chartered Institute of Public Finance and Accountancy United
Kingdom, Certified Fraud Examiner and Associate Member, The Institute of Certified Forensic

He trained in the audit firm of Deloitte Adetona Isichei & Co, Kaduna between 1990-1992 before venturing into the financial sector from 1992-1994. He left the private sector and joined the services of Ahmadu Bello University Zaria in 1995 as a Principal Internal Auditor. He moved to University of Abuja in 2001 as Chief Internal Auditor and Head of Internal Audit.

He served in that capacity for over 20 years before joining the services of National Institute of Legislative and Democratic Studies Abuja as Director Internal Audit. He is an accomplished finance expert and thoroughbred professional with flare for public sector financial management and auditing.