Ministry of Finance and Economic Planning

Department of Internal Audit.

Director of internal audit:       Mr Nicholas Mwachiro

Functions
The scope of work of the Internal Audit Section is to determine whether the County’s policies, procedures and programmes of risk management, control, and governance processes, as designed and implemented by the County’s officers, is adequate and functioning in a manner to ensure:

  1. Risks are appropriately identified and managed.
  2. Interaction with the various governance groups occurs as needed.
  3. Significant financial, managerial, and operating information is accurate, reliable, and timely.
  4. Employee’s actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
  5. Resources are acquired economically, used efficiently, and adequately protected from unauthorized loss, misuse and disposal.
  6. The County’s programs, plans, and objectives are achieved. Relevant legislative or regulatory issues are recognized and addressed properly

Objectives
The main objective of internal audit is to assist all levels of management to effectively discharge of their responsibilities. This is done through the submission of reports upon examination, which contain unbiased, dispassionate and factual analyses of operations.

To achieve this objective, the Internal Audit Section reviews and evaluates.

  • Adequacy, soundness and applicability of accounting, financial and other operating controls.
  • The effectiveness and economy of these controls.
  • The extent of compliance with established policies, by laws, plans and procedures.
  • The extent of compliance with legislative mandates and restrictions embodied in the laws governing the various government functions.
  • The extent to which County assets are accounted for and safeguarded from losses of all kinds.
  • The adequacy and reliability of financial reports, statements and other accounting records emanating from the Accounting Section.
Conduct audit on the following;

  1. Cash management
  2. Accountable documents
  3. Payroll
  4. Budgetary control
  5. Projects
  6. Procurement
  7. Appropriation accounts
  8. Revenue
Audit the following areas;

1.Cash management
2.Accountable documents
3.Revenue
4.Management
5.Payroll
6.Projects
7.Procurement
8.Appropriation Accounts
9.I.C.T
10.Budgetary Control

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