Minimum qualifications:

• Bachelor’s degree in accounting, Finance, Business Administration, Auditing, or a related field from a recognized institution.
  
• CPA (K) – must be a fully qualified accountant in accordance with the Accountants Act, and a member in good standing of ICPAK or a recognized equivalent body.
  
• Minimum of 3–5 years’ relevant experience in internal audit, risk management, compliance, or assurance, preferably within a Sacco, financial institution, or audit firm.
  
• Professional certification such as Certified Internal Auditor (CIA), CISA, or risk management qualifications.
  
• Membership with the Institute of Internal Auditors (IIA).
  

• Develop and implement a risk-based internal audit strategy and annual audit plan approved by the Sacco Board Audit Committee.
  
• Conduct independent, objective, and risk-based audits covering financial, operational, ICT, credit, and compliance areas.
  
• Evaluate the adequacy and effectiveness of internal controls, governance, and risk management systems.
  
• Review compliance with the Sacco Societies Act, SASRA Regulations, policies, and procedures.
  
• Assess and advise management and the Board on the Sacco’s risk management framework and emerging risks.
  
• Investigate suspected fraud, irregularities, or breaches and recommend corrective action.
  
• Prepare clear and timely audit reports and follow up on implementation of audit recommendations.
  
• Liaise with external auditors, regulators, and the Supervisory/Audit Committee as required.
  
• Promote a culture of accountability, integrity, and continuous improvement within the Sacco.