Internal Audit Department
Internal Auditing in Government was in operation prior to independence, but was discontinued following the Economic Commission Report of 1962. The system was re-introduced in 1984 when it became apparent that its absence had contributed to laxity in the management of public resources, compliance with the relevant laws, regulations & procedures, and a general lack of effective internal control systems.
In 1995, the Internal Audit Department was re-organized and renamed Audit Inspectorate. Internal auditors were clustered in units from where they conducted audit inspections. In 1997, the department was restructured and decentralised and placed under the ambit of the National Treasury, where it remains to date.
The Internal Auditor General Department (IAGD) of the National Treasury supports Accounting Ofﬁcers and AIE Holders in the Ministries, Departments, and Agencies in the effective discharge of their responsibilities by evaluating and reporting on the effectiveness of the internal controls systems implemented by Accounting Ofﬁcers and AIE Holders
The overall objective of Internal Audit is to provide assurance to management of the entity regarding the management of key risks and to provide independent and objective advice and counsel to management to assist them in discharging their duties and responsibilities.
In line with the mission statement of the department, the general objectives of the Office of the Internal Auditor-General are:
- formulating and disseminating internal audit policies, action plan, guidelines, etc;
- ensuring capacity building for internal auditors and audit committees;
- providing guidance and supervising internal auditors in MDAs;
- initiating preventive and corrective measures to improve quality of public financial management;
- conducting audit assignments in any government entity to assess whether risks are appropriately identified and managed;
- providing consulting services to management on internal controls, risk management and corporate governance;
- monitoring implementation of the audit recommendations and preparing quarterly reports;
- preparing quarterly consolidated internal audit report for all government entities to the Cabinet Secretary responsible for Finance
To achieve these objectives, the department shall leverage on technology, develop talent, anticipate risks and develop appropriate strategies.
For more information on internal audit please visit:- www.internalaudit.go.ke