KITENGO CHA UKAGUZI WA NDANI - INTERNAL AUDIT UNIT
Objective
To provide independent and objective assurance and advisory services to the Accounting Officer in order to enhance effective management, accountability, and proper utilization of the Office’s resources.
Functions of the Unit
The Internal Audit Unit shall perform the following functions:
Review and report on the adequacy and effectiveness of controls over the receipt, custody, and utilization of all financial resources of the Office.
Review and report on compliance with financial, operational, and administrative procedures as stipulated in applicable laws, regulations, policies, and instructions governing expenditure of the Office.
Review and report on the proper classification and allocation of revenue and expenditure accounts.
Develop and apply audit procedures in accordance with International Internal Auditing Standards and other applicable professional standards.
Review and report on the reliability, accuracy, and integrity of financial and operational data, including financial statements and management reports.
Review and report on systems and procedures established to safeguard assets and verify the existence and proper use of such assets.
Review and report on the performance of operations, programmes, and projects to determine whether results are consistent with established objectives, plans, and goals.
Review and report on management responses to internal audit findings, assist management in implementing audit recommendations, and follow up on the implementation of recommendations issued by the Internal Audit Unit and the Controller and Auditor General.
Review and report on the adequacy and effectiveness of internal controls embedded in computerized and information systems used by the Office.
Prepare and implement Strategic and Annual Internal Audit Plans based on risk assessment.
Conduct performance and value-for-money audits, including appraisal of development projects.
Leadership
The Unit shall be headed by a District Internal Auditor (DIA).
