The BAC internal audit function is established by the Board of Governors through the Audit Committee in accordance with sections 73 and 155 of the Public Finance Management Act of 2012 which stipulates that every public entity shall have appropriate arrangements in place for conducting internal audits.

The internal audit function adheres to the guidelines set in the International Professional Practice Framework by the Institute of Internal Auditors' which is the body that governs the conduct of internal auditors. This function is relevant to Bukura Agricultural College in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of governance processes, risk management and internal controls.

The internal audit functions are divided into three major categories that is assurance, advisory and consulting services. To carry out the services efficiently and effectively the following tools are key;

i. Risk-based audit plan

ii. Internal Audit Charter

iii. Audit Committee Charter

iv. Strategic Audit Plan

Bukura Agricultural College's Internal Audit Department has two staff, currently, it is headed by CPA Jastan Iminyi: the Manager of Internal Audit who reports functionally to the Board through the Audit Committee and administratively to the Principal/ Chief Executive Officer.