Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes
The Assembly’s Audit Department is headed by a Principal Internal Auditor; Mr. Charles Kahari Kimani.
Mandate of Internal Audit
PFM Regulations 2015 Sec 153 (1) stipulate the Mandate of internal auditor shall be;
a) Review and evaluate budgetary performance, financial management, transparency and accountability mechanisms and processes in county government entities including County Assembly.
b) Have a duty to give reasonable assurance through the audit committee on the state of risk management, control and governance; and
c) Review the effectiveness of the financial and non-financial performance management systems of the entities.
Duties/Roles of Internal Auditors
a) Reviewing the Governance mechanisms of the entity and mechanisms for transparency and accountability with regard to finances and assets of entity
b) Conducting risk based, value for money and systems audit aimed at strengthening internal control mechanisms that could have an impact on achievement of the strategic objectives of the entity.
c) Verifying the existence of assets administered by the entity and ensuring that there are proper safeguards for their protection.
d) Providing assurance that appropriate institutional policies and procedures and good business practices are followed by the entity.
e) Evaluating the adequacy and reliability of information available to the management for decision making with regard to the entity and its operations.
Responsibility of Internal Auditing Department
The internal auditing department has the responsibility to:
a) Develop a flexible annual audit plan and submit that plan to the Audit Committee for review and approval.
b) Implement the annual audit plan, as approved, including, and as appropriate, any special tasks or projects requested by the Accounting Officer and the County Assembly Service Board.
c) Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this charter.
d) Establish a quality assurance program by which the Head of Internal Audit assures the operation of internal auditing activities.
e) Perform consulting services, beyond internal auditing assurances services, to assist the County Assembly in meeting its objectives.
f) Issue periodic reports to the County Assembly Service Board and the County Assembly clerk summarizing results of audit activities.
g) Keep the County Assembly Service Board informed of emerging trends and successful practices in internal auditing.
h) Provide a list of significant measurement goals and results to the County Assembly Service Board.
i) Assist in the investigation of suspected fraudulent activities within the County Assembly and to notify the County Assembly clerk and the County Assembly Service Board of the results.
j) Consider the scope of work of the external auditors and other regulators, as appropriate, for the purpose of providing optimal audit coverage to the county assembly.
k) Perform all other functions stipulated in the Public Finance Management Act and other relevant Acts, Regulations, Guidelines and Circulars that are issued from time to time.