According to IPPF and ITAF as issued by IIA and ISACA respectively, the purpose of internal auditing is to add value by improving operations of the audited institutions. This is done by assisting all levels of management to achieve their objectives through effective discharge of their responsibilities. The Internal Auditors in this Council have roles to
To provide a high quality effective Internal Audit Service that meets the needs of the Council.
To support and help embed corporate governance requirements and risk and business continuity management throughout the Council.
To help identify areas for improvement.
To offer advice and assurance on achieving effective internal controls.
To comply with professional internal auditing standards.
To assist the head of department in the discharge of his responsibilities.
ROLES AND RESPONSIBILITIES
Role of Internal Audit
To meet its objectives, Internal Auditors:
Review and assess the soundness, adequacy and reliability of financial and non financial management and performance systems, and quality of data that support the controls (including those for risk management and corporate governance) established for the proper administration of the Council’s activities.
Review and assess the effectiveness of internal controls and make recommendations to improve where appropriate
Review and assess procedures to check that the Council’s assets and interests are properly accounted for, adequately protected and risks are identified and effectively managed
Check for the extent of compliance with legislation, Council policies, plans and procedures to ensure that good standards of management are maintained and that decisions taken by Council, its Committees and Management are correctly applied.
Examine, review, appraise and report upon the application of proper authorization within the delegated authorities given by the various levels of management.
Promote and assist the Council in the economic, efficient and effective use of resources in the achievement of its corporate objectives. This includes the provision of any consultancy (advice, facilitation, training etc ) work as well as assurance services.
Undertake independent investigations into allegations of fraud and irregularity in accordance with Council policies and procedures and relevant legislation.
The Internal Auditor shall in collaboration with the Accounting Officer, prepare an annual work plan for Internal Audit section and have a copy sent to the Office of the Controller and Auditor General (CAG), Internal Auditor General (IAG) Minister responsible for local government and Regional commissioner by not later than 15 of July of the year.
The Internal Auditor shall prepare the Annual Risk Based Internal Audit plan and submit to the Audit Committee and Accounting Officer for approval
The Internal Auditor shall not conduct and audit or investigation without a written audit programmed which must show clearly at least the title of the audit programmed, objective of the audit and the audit procedures in logical sequential
The Internal Auditor shall keep a register of work done showing dates of field work, the date of final reports, date and nature of the responses received in respect of queries and indication of proposed follow-up activity. Such registers shall be made available to the Controller and Auditor General upon request.
The Internal Auditor shall prepare quarterly reports and Annual within 30 days after the end of the quarter/year and such reports must be submitted directly to the accounting officer for action and onward transmission to the Finance Committee. The accounting officer will send a copy to the Controller and Auditor General, Internal Auditor General (IAG), Permanent Secretary, ministry responsible for local government and RAS within 15 working days from the date of receiving the report.
The Internal Auditor shall not give or provide information to a person who has no entitlement to the information possessed.
The Internal Auditor shall always perform his duties professional and any comments, observations must be based in adequately searched facts and directed to the right official and place, failure to observe professional ethics shall lender the auditor personally responsible for any faulty conclusions arising from that audit.
