The Council of Governors (CoG) was established under Section 19 of the Intergovernmental Relations Act 2012 with a clear mandate to promote consultation among county governments, foster the exchange of information on county performance, facilitate capacity building for governors, and review reports from intergovernmental forums regarding national and county interests. Through its sectoral working committees and departments, the Council ensures that counties operate efficiently and in alignment with national objectives.
To further strengthen its accountability, transparency, and corporate governance framework, the Council seeks to recruit a qualified and experienced Senior Internal Auditor. This role is critical in enhancing the institution’s financial oversight, risk management, and audit processes.
About the Role
The position of Senior Internal Auditor is an integral part of the Audit Department. It has been designed to provide independent and objective assurance on risk management, control systems, and governance processes at the Council. The role holder will be expected to carry out comprehensive auditing assignments, provide strategic insights through data analysis, and ensure compliance with applicable standards, policies, and regulations.
The Senior Internal Auditor will report directly to the Chief Executive Officer. The individual will serve as a trusted advisor, not only providing assurance on financial transactions but also guiding the Council in developing resilient systems to mitigate risks and ensure effective utilization of resources.
Detailed Job Description
The Senior Internal Auditor will undertake a wide range of responsibilities to ensure that the Council maintains accountability, transparency, and proper financial stewardship. The job description is detailed as follows:
- Implementation of Audit Plans and Programmes
- Develop and execute internal audit plans in line with the Council’s strategic objectives.
- Ensure that all auditing activities are well-coordinated, timely, and aligned with the set targets.
- Identify key risk areas and prioritize audits to provide maximum value to the Council.
- Fraud Investigation Strategy Development
- Formulate and implement a comprehensive fraud investigation framework.
- Conduct forensic audits and establish mechanisms for detecting, preventing, and responding to fraudulent activities.
- Recommend effective strategies to strengthen controls and minimize risks associated with fraud.
- Audit Investigations
- Carry out in-depth investigations into financial irregularities and procedural breaches.
- Assess the accuracy, completeness, and fairness of financial records and ensure they reflect the Council’s financial position.
- Provide recommendations for corrective measures following investigations.
- Examination of Financial Records
- Review vouchers, ledgers, cashbooks, and other financial records to confirm the propriety and accuracy of transactions.
- Ensure compliance with established financial policies, regulations, and statutory requirements.
- Detect and address discrepancies in accounting and reporting processes.
- Data Analysis on Financial Returns and Expenditure
- Conduct a detailed analysis of periodical financial returns, estimates, and expenditure reports.
- Provide insights on spending trends and resource allocation.
- Support the management in making data-driven financial decisions.
- Auditing of Annual Accounts
- Undertake annual audits of the Council’s accounts, ensuring compliance with financial reporting standards.
- Assess whether the accounts present a true and fair view of the Council’s financial performance and position.
- Provide recommendations for improvement in financial management practices.
- Review of Internal Control Systems
- Evaluate the effectiveness of internal control systems.
- Identify weaknesses and propose measures to strengthen these systems.
- Ensure that risk management strategies are embedded in operational processes.
- Audit Follow-Ups
- Monitor the implementation of audit recommendations issued to departments and committees.
- Prepare reports on progress and highlight areas where compliance is lacking.
- Work with departments to address persistent audit issues.
- Spot Checks and Cash Surveys
- Conduct surprise audits, cash counts, and spot checks across departments.
- Detect irregularities in real time and recommend prompt corrective actions.
- Ensure accountability and transparency in handling Council resources.
- Review of Audit Reports and Working Papers
- Ensure all audit reports and working papers meet professional standards.
- Review the quality, accuracy, and completeness of reports before submission.
- Provide technical guidance to internal audit staff in preparing working documents.
- Preparation of Audit Reports
- Draft clear, concise, and well-documented audit reports.
- Present findings, risks, and recommendations to senior management and relevant committees.
- Ensure timely submission of reports to enhance accountability.
- Audit Operational Planning
- Develop operational plans for the Audit Department.
- Allocate resources efficiently to achieve the department’s objectives.
- Track progress against the audit operational plan and report deviations.
- Maintaining Quality Auditing Standards
- Ensure that all audits are conducted in line with the International Professional Practice Framework (IPPF) and other relevant standards.
- Champion continuous improvement in audit methodology and practice.
- Uphold integrity and independence in all audit engagements.
- Budget Support for Internal Audit Activities
- Assist in the preparation of the annual Internal Audit budget.
- Ensure the efficient utilization of allocated funds for audit operations.
- Monitor expenditure against budgetary provisions to ensure accountability.
- Other Duties as Assigned
- Undertake any other responsibilities that may be assigned by the Chief Executive Officer.
- Provide advisory support on risk and control matters when required.
- Collaborate with other departments to enhance organizational efficiency.
Minimum Qualifications and Experience
The Council has outlined clear qualifications, professional credentials, and skills required for the role. Candidates must meet the following requirements:
- Bachelor’s degree in Commerce (Accounting/Finance option), Economics, Mathematics, Statistics, Business Administration (Accounting/Finance option), or equivalent qualification from a recognized institution.
- Certified Public Accountants of Kenya (CPAK) or equivalent.
- Certified Internal Auditor (CIA).
- Possession of at least one of the following: Certified Information Systems Auditor (CISA), Certification in Risk Management and Assurance (CRMA), Certified Fraud Examiner (CFE), or Certified Forensic Accountant (CFA).
- Membership to professional bodies such as the Institute of Certified Public Accountants of Kenya (ICPAK), Institute of Internal Auditors (IIA), Information Systems and Control Association (ISACA), or related institutions.
- At least three years of service as an Internal Auditor or a cumulative period of four years in a comparable role within the public or private sector.
- Broad knowledge of Public Sector Accounting Standards, financial procedures, and internal audit regulations including IPPF and PFMA.
- Strong communication skills, both written and oral, for engaging stakeholders effectively.
- Demonstrated IT proficiency with the ability to analyze complex data sets and use automated audit management software.
- Excellent report writing, editing, supervisory, and management skills.
Duration of the Assignment
The Senior Internal Auditor will serve on a contract of three years. The engagement is renewable for a similar term, subject to satisfactory performance and the availability of funds.
Application Process
Interested candidates should submit their applications by sending a cover letter and curriculum vitae, including the names and contact details of three referees. Applications must be sent via email to [email protected] no later than Friday, 29th August 2025. Applicants must indicate the position title in the subject line of the email.
The Council of Governors is committed to being an equal opportunity employer. Persons living with disabilities and those from marginalized regions are strongly encouraged to apply. Only shortlisted candidates will be contacted, and canvassing will lead to automatic disqualification.
