Internal Audit

  • Ms. Nangobi Getrude

    Internal Auditor

    Section 48(1) of the Public Finance and Management Act, 2015 sets out the office of internal audit.

    Internal Auditing is defined as an independent, objective assurance and consulting activity designed to add value and improve the reporting Ministry, department, agency or unit and helps the reporting unit to accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

    Vision

    A high-performing internal audit activity that meets the expectations of stakeholders and adheres to the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing (Standards) and the attributes of high performance recognized by leading internal audit shops

     

    Mission

    To enhance and protect Council values by providing risk-based and objective assurance, advice, and insight.

     Strategic Objectives

    The Internal Audit function strives to increase objective assurance and consulting activities designed to add value and improve the Municipal’s operations through bring a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and efficiency by;

    1. Aligning the audit work plan with the Municipal’s Strategies and development objectives stated in the five year development plan.
    2. Closely cooperate with the external oversight bodies, i.e. the External Auditors
    3. Communicating effectively with the Accounting Officer, Heads of Departments, to receive the feedback on the preparation and reporting on the implementation of audit work plan
    4. Establishing robust risks assessment and annual planning process to focus on existing and emerging high risk areas such as pay roll management and procurement.

    Roles and Responsibilities of Internal Audit

    The scope of internal auditing encompasses, but is not limited to, the examination and evaluation of the adequacy and effectiveness of the Municipal’s governance, risk management, and internal controls as well as the quality of performance in carrying out assigned responsibilities to achieve the Municipal’s stated goals and objectives

    Responsibilities

    1. To maintain an efficient and effective internal audit unit able to carry out the functions of the unit.
    2. To implement all relevant aspects of the internal audit manual and ensure that the prescribed standards and work programmes are adhered to where applicable;
    3. To prepare annual and quarterly work plans for the internal audit unit to ensure optimal deployment of resources to priority audit areas, and to submit the plans to the chief executive for approval;
    4. To supervise the conduct of audits, and review the draft audit reports and working papers of the unit staff to ensure that:
      1. all audits have been carried out to an acceptable standards following prescribed programs
      2. all matters arising have been properly dealt with and reported in the correct manner
    5. To prepare internal audit quarterly reports for submission to the council within one month at the end of each quarter;
    6. To review the financial and accounting systems of operation in each department and establishment of the administration to ensure that they are adequate, effective and conform to the provisions of these regulations and internal audit manual;
    7. To audit revenue collection to ensure that all monies due to the administration are collected and banked, or otherwise accounted for in terms of these Regulations and the internal audit manual;
    8. To audit procurement procedures and payments to ensure that all goods, services and works are properly ordered, received, examined and paid for in terms of these Regulations and the internal audit manual and that value for money as an objective of procurement has been achieved;
    9. To conduct manpower audits embracing all employees of the administration including staff records, remuneration levels, allowances, and payments to ensure conformity with the budget, approved establishment, these regulations and internal audit manual;
    10. To audit all stores, cash, assets and other property owned or in the care of the administration to ensure their safe custody, efficient and economic usage and disposal