Director Internal Audit

Person Specifications

For appointment to this grade, an officer must have: -

i)  At least twelve (12) years relevant work experience four (4) of which must be in a management position in the public or private sector.

ii)    Bachelor’s degree in Information Technology / Natural Resource Sciences / Social Sciences / Engineering or its equivalent qualification from a recognized university;

iii)    Master’s degree in Information Technology / Natural Resource Sciences / Social Sciences / Engineering or its equivalent qualification from a recognized university.

iv)    Certified Public Accountant (Kenya) or Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) or its equivalent.

v)    Member of the Institute of Certified Accountants of Kenya (ICPAK) or Institute of Internal Auditor (IIA) or Information Systems Audit & Control Association (ISACA), or equivalent, in good standing.

vi)    A leadership / Governance course lasting not less than four (4) weeks

vii)    Demonstrated good results in work performance.

viii)    Demonstrated ability to apply data analysis and / or Computer Aided Audit Tools (CAATS) tools to develop insights into fraud detection and prevention, improvements of organizational operations and exploitation of opportunities.

ix)    Proficiency in computer applications; and

x)    Meets the requirements of Chapter six of the Constitution.

Person Specifications

For appointment to this grade, an officer must have: -

i)  At least twelve (12) years relevant work experience four (4) of which must be in a management position in the public or private sector.

ii)    Bachelor’s degree in Information Technology / Natural Resource Sciences / Social Sciences / Engineering or its equivalent qualification from a recognized university;

iii)    Master’s degree in Information Technology / Natural Resource Sciences / Social Sciences / Engineering or its equivalent qualification from a recognized university.

iv)    Certified Public Accountant (Kenya) or Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) or its equivalent.

v)    Member of the Institute of Certified Accountants of Kenya (ICPAK) or Institute of Internal Auditor (IIA) or Information Systems Audit & Control Association (ISACA), or equivalent, in good standing.

vi)    A leadership / Governance course lasting not less than four (4) weeks

vii)    Demonstrated good results in work performance.

viii)    Demonstrated ability to apply data analysis and / or Computer Aided Audit Tools (CAATS) tools to develop insights into fraud detection and prevention, improvements of organizational operations and exploitation of opportunities.

ix)    Proficiency in computer applications; and

x)    Meets the requirements of Chapter six of the Constitution.

The position of the Director, Internal Audit will be reporting to the Board of Management and is responsible for the following:

i)  Serving as the secretary of Audit Committee of the Board of Management.

ii)    Ensuring that a risk-based plan that determines the priorities of the internal audit activity and is consistent with the institute’s goals, is established.

iii)    Communicating the internal audit activity’s plans and resource requirements, including significant interim changes, to senior management and the Board of Management for review and approval.

iv)    Ensuring that internal audit resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.

v)    Establishing internal audit policies and procedures to guide the internal audit activity in line with the Mandatory Guidelines of the International Professional Practices Framework (IPPF).

vi)    Sharing information, coordination of activities, and consideration of reliance upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimizing duplication of efforts.

vii)    Reporting periodically to senior management and the Board of Management on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards.

viii)    Monitoring and reporting to senior management and the Board of Management the threats to the independence of the internal audit function and objectivity of internal auditors.

ix)    Ensuring that engagement records retention policies and requirements are developed and implemented.

x)    Ensuring development and implementation of a Continuing Professional Development program to ensure internal auditors enhance their knowledge, skills, and other competencies.

xi)    Ensuring the development and maintenance of a quality assurance and improvement program that covers all aspects of the internal audit activity.

xii)    Ensuring that the internal audit activity undergoes ongoing monitoring, periodic self-assessments, and independent external assessments, as required by the quality assurance and improvement program.

xiii)    Liaison with external Auditors to ensure that there is adequate follow up of audit queries.

xiv)    Carry out follow-up audits on issues raised in the Management Letter by external auditors and the systems audit report.

xv)    Reviewing and communicating the results of the quality assurance and improvement program to senior management and the Board of Management.

xvi)    Periodically reviewing the internal audit charter and presenting it to senior management and the Board of Management for approval.

xvii)    Reporting to the Board of Management on the effectiveness of the system of governance, internal controls and risk management.