Senior Internal Auditor Jobs at The Office of the Auditor-General (OAG)

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SENIOR INTERNAL AUDITOR: GRADE OAG 6 (4 Posts)
seniorauditor@oagkenya.go.ke

Purpose of the job:
Performs professional internal audit work including conducting performance,
operational, financial and compliance audit projects under the supervision of senior
internal audit staff; providing consulting services to the organization’s management
and staff; and providing input to development of the annual internal audit plan.

Duties and Responsibilities:
1) Participate in development and implementation of internal audit and risk
management strategies, budget, policies and procedures in compliance with
International Professional Practices Framework to achieve OAG’s Strategic
Objective
2) Assist in identifying and evaluating the organization’s audit risk areas and provide
input to the development of the risk-based annual internal audit plan;
3) Preparation of risk-based annual audit plans aligned to OAG’s objective for
continuous audit of the Office’s risk management, internal controls and governance
processes;
4) Perform audit procedures, review and analyze evidence, identify, develop and
document audit issues and recommendations documenting for improvement using
independent judgement concerning areas being reviewed;
5) Conduct interviews, reviews document, develop and administer surveys, compose
summary memos, and prepare working papers;
6) In liaison with the risk owners, identify and evaluate key risks, their causes, and
the development and monitoring implementation of action plans to address any
gaps in risk mitigation;
7) Communicate the results of audit and consulting projects via written reports and
oral presentations on a timely basis to the Audit Committee and the Auditor
General;
8) Participate in entry and exit with various departments.

Requirements for Appointment:
1) A Bachelor’s degree from a recognized university preferably in the field’s degree
in Commerce, Business Administration, Accounting, Finance, Economics, Social
Sciences or in any other relevant disciplines from a recognized institution;
2) Part ll of Certified Public Accountants of Kenya (CPA-K) or its recognized
equivalent qualification;
3) Certified Information Systems Auditor or CIA Qualification will be an added
advantage;
4) A Senior Management Course or its equivalent from a recognized institution will
be an added advantage;
5) At least 6 years of practical experience in auditing from a reputable organization in
an equivalent and comparable position.

Core Competences
1) Auditing Principles - Demonstrate knowledge of the nature, context and
objectives of audit, audit powers and independence, distinctions and relationships
between internal and external auditing, and various operational aspects of audit,
including the application of international auditing standards. Demonstrate
knowledge of the principal external auditing standards applicable to both the
private (ISAs), public (ISSAIs) sectors, International Professional Practices
Standards (IPPF), and demonstrate an understanding of how these standards
impact the auditing process.
2) Ethics and Professionalism – Demonstrate an understanding of the principles,
standards, and expectations governing the behavior of individuals and
organizations in the conduct of internal auditing and subscribe to them.
3) International Professional Practice Framework (IPPF) – Demonstrate an
understanding of the IPPF and its conformance and implementation in the course
of the Audits.
4) Quality Assurance and Improvement Program (QAIP)– Knowledge and
understanding of the IPPF, which requires the development and maintenance of
a quality assurance and improvement program that covers all aspects of internal
Audit
5) Risk Management Principles -Demonstrate knowledge and understanding of the
nature, causes and incidence of audit risk. Demonstrate an understanding of the
methods and procedures designed to mitigate risks regarding the audit process.
6) Financial Auditing - Demonstrate knowledge of financial audit procedures,
evaluation of financial reports and financial reporting processes to ensure that
stakeholders have reasonable assurance that financial statements are accurate
and complete.
7) Compliance Auditing -Knowledge of whether activities, financial transactions and
information are, in all material respects, in compliance with the authorities which
govern OAG. These authorities may include rules, laws and regulations, budgetary
resolutions, policy, established codes, agreed terms or the general principles
governing sound public-sector financial management and the conduct of public
officials.
8) Performance Auditing - Knowledge of whether interventions, programmes and
institutions are performing in accordance with the principles of economy, efficiency
and effectiveness and whether there is room for improvement. Knowledge of
performance criteria, and the causes of deviations to answer key audit questions
and to provide recommendations for improvement.
9) Audit Reporting - Ability to incorporate audit findings and recommendations in a
report. Ability to prepare and present audit reports for stakeholders at various
reporting levels – operational, strategic and legislative. Ability to effectively
evaluate issues identified, and generate appropriate findings, conclusions and
recommendations in a report.
10)Audit communication - Ability to understand communication dynamics in the
audit environment by building constructive working relationships, obtaining
information relevant to the audit and providing management and those charged
with governance with timely observations and findings throughout the engagement.
Ability to communicate audit-related matters to other stakeholders, such as
legislative and oversight bodies.
11)Conflict Management - Deal with disputes in a rational, balanced and effective
way through effective communication, problem resolving abilities and good
negotiating skills to restore the focus of the teams within the Office.