Internal Audit Practice from A to Z

About Patrick NzechukwuPatrick Onwura Nzechukwu

Patrick Onwura Nzechukwu (Fmr. Odunze) was born in Jos Plateau State of Nigeria in 1969 of Igbo parents.He completed his primary education at Ndionyemobi Primary School Oguta LGA Imo State of Nigeria in 1981. He completed his high school (secondary school) education in 1986. He earned a national diploma in accountancy from Federal Polytechnic Bauchi in 1990 and a higher national diploma in accoun-tancy from Yaba College of Technology in 1994. He qualied as a chartered accountant in 2001 from the Institute of Chartered Accountants of Nigeria and earned his masters in business administration in 2002. He also earned certica-tion in Oracle 8i Database Administration in 2002 and a certicate in computer appreciation in 1995.He started his work career in 1995 after completing the compulsory one-year National Youth Service Corps with Equinox Petroleum & Petrochemical Co. Limited. In 2002 he joined Continental Transfert Technique Limited (CONTEC Global Ltd.) an international consultancy rm for Nigeria Immigration Services Combined Expatriate Residence Permit and Aliens Card (CERPAC) project as an assistant accounts manager. In 2003 he was appointed production manager in charge of a CERPAC production center. In 2004 he was appointed as an internal auditor. Later in 2005 he became the accounts manager in charge of all CERPAC branches including the head oce (admin). In 2010 he had a stint with Continental Shipyard Limited a joint venture partner with the Nigerian Ports Authority as the internal audit manager. It was while in this employment that the idea of writing a book in internal auditing was conceived. Later in 2011 he joined Hitachi/Green Circle Network Africa Ltd. as the group nancial controller. He held this oce until 2012 when he established his consultancy rm Patrickonsult Limited.Nzechukwu is a good researcher with interest on lling gaps in trending global economic issues. This trait was demonstrated when he noticed that there was no textbook by a Nigerian on internal auditing maybe because the emphasis has been on external auditing which has legislative backing. At that time corrup-tion has driven the economy almost into recession. Also internationally there was a high level of business manipulation by managements in advanced economies particularly in the United States. These discoveries gave rise to the writing of the rst textbook on internal auditing in Nigeria by a Nigerian. The book was struc-tured into two parts: the practice part and the study part. The practice part is being released rst and the study part will follow later.Nzechukwu has written an unpublished textbook on forensic accounting Forensic Accounting A Mirror to Financial Undercutting.Besides his professional accounting background he also engaged in manage-ment consulting with particular interest on the balanced scorecard (BSC) meth-odology. This prompted his research on and writing of an unpublished textbook on BSC Balanced Scorecard A Tool Achieving Vision and Mission Statements.Nzechukwu has written some articles published in LinkedIn Facebook ResearchGate Academic.edu and Global Research & Development Services (GRDS) including the following:1. Enterprise risk management (ERM) and internal auditing (IA)the case of dual change agents to eradicate corruption in Nigeria2. Strategy and operational/process excellence transformation consultancy programs3. Business intelligence for oil and gas construction/manufacturing companies SME and conglomerates government agencies and NGOs etc.4. Balanced scorecard overview5. DasukiGate a case of zero level project management (PM) in the Nigerian military6. Balanced scorecard (BSC): strategy clarication implementation and perfor-mance management etc.In furtherance to its consulting work and to fulll its vision of assisting cor-porate entities attain Fortune company status Patrickonsult Limited was incor-porated in 2012. The company is a partnership with some foreign rms to form a consortium of international rms. The consortium rm was established in pursuit of the vision of assisting corporate entities in Nigeria to attain Fortune company status through service delivery and training in corporate governance risk manage-ment and compliance strategy and operational transformation excellence among others. It organizes training and certications on BSC Lean Six Sigma big data predictive analytics net promoter score leadership development and project man-agement among others. The consultancy specializes on the strategy and process excellence transformation domain.