Internal Audit

Internal Auditor Responsibilities:

• The Internal Auditor shall in collaboration with the Accounting     Officer,  prepare  an  annual  work plan for Internal Audit section and have a copy sent to the Office of the Controller and Auditor General, Minister responsible for local government and Regional  commissioner by not later than 15 of July of  the year.
• The Internal Auditor shall prepare the Annual Risk Based Internal Audit plan and submit to the Audit Committee and Accounting Officer for approval.
• The Internal Auditor shall appraise the soundness and application of accounting, financial and operational Control and in particular:
• review and report on proper control over the receipts,   custody   and   utilization   of   all financial resources of the Council;
• review    and   report   on   compliance   with financial and operational procedures   laid down  in  any  written  law,  instruction  and good accounting practice as defined by the Minister from time to time in order to ensure sound financial  practices;
• Review and report on the correct classification and allocation of revenue and expenditure Accounts;
• Review and report on the reliability and Integrity of financial and operating data in order to allow for the preparation of accurate financial statements and other reports.
• Review and report on the systems in place  which are used to safeguard assets.
• The Internal Auditor shall keep a register of work done showing dates of field   work, the date of final reports, date and nature of the responses received in respect of queries and indication of proposed follow-up activity.  Such registers shall be   made available to the Controller and Auditor General upon request.
• The Internal Auditor shall prepare and submit dated reports direct to the accounting officer for action and onward transmission to the Finance Committee. The accounting officer will send a copy to the Controller and Auditor General, Permanent Secretary, ministry responsible for local government and RAS   within 15 working days from the date of receiving the report.
• The Internal Auditor shall prepare and submit two reports to the accounting officer:
• a quarterly report  shall be submitted to the accounting officer within 15 days after the end of the quarter; and
• annual report to be   submitted to the accounting officer   within 15 days after the end of the year.
• The  Internal  Auditor  shall  always  perform  his duties professional and any comments, observations must be based in adequately searched facts and directed to the right official and place, failure to observe professional ethics shall lender the auditor personally responsible for any faulty conclusions arising from that  audit.