INTERNAL AUDIT SERVICES UNIT

INTERNAL AUDIT SERVICES UNIT

FUNCTIONS
1. Review and evaluate budgetary performance, financial management, transparency and accountability mechanisms and processes in the County Government.
2. Give reasonable assurance through the Audit Committee on the state of risk management, control and governance.
3. Review the effectiveness of the financial and non- financial performance management systems.
4. Review the governance mechanisms for the County entities and mechanisms for transparency and accountability with regard to the finances and assets of the County Government.
5. Conduct risk based, value- for- money and systems audits aimed at strengthening Internal control mechanism that could have an impact on achievement of the strategic objectives of the County Government.
6. Verify the existence of assets administered by the County Government and ensure that there are proper safeguards for their protection.
7. Provide assurance that appropriate institutional policies and procedures and good business practices are followed by the County Government.
8. Evaluate the adequacy and reliability of information available to management for making decisions with regard to the County and its operations.
9. Advise the County Executive Committee Member responsible for Finance and the Chief Officer on emerging issues on internal auditing.
10. Develop and implement the use of innovative approaches in
performing independent assessment of systems, controls and
efficacies guided by professional standards.
11. Promote County Government wide risk management and
provide the management with consulting services to
improve the overall county government operations.
12. Provide capacity building for County Government entities
Including developing curriculum, training materials and
undertake training for Audit Committee.
13. Report annually to the H. E the Governor, the Audit Committee
and the County Treasury on the Internal function performance.
14. Initiate and Develop Internal Audit Policies.
15. Carry out special Audits as may be requested by the County
Executive and the Audit Committee.
16. Carry out investigations of any suspected fraudulent and
Corrupt activities within the County.
17. Prepare and submit timely completed and accurate audit
Reports to the County Executive and Audit Committee.
18. Follow-up to ensure implementation of Internal and External
Audit Recommendations.
19. Perform any other duties as may be assigned by H.E the Governor
And the Audit Committee.