Purpose of the Assignment.

The purpose of this assignment is to provide independent and objective assurance on the adequacy and effectiveness of CCGD’s governance, risk management, financial management, and internal control systems while identifying opportunities for operational improvement and compliance enhancement.

Scope of Work

The assignment shall include, but not be limited to, the following:

Internal Auditor’s Key Responsibilities

• Reviewing and assessing effectiveness of internal control frameworks, policies, and procedures.
• Conducting risk assessments to identify and prioritize areas of potential risks.
• Evaluating the accuracy and completeness of financial records, transactions, and reporting.
• Assessing compliance with applicable laws, regulations, and internal policies.
• Providing recommendations for improvement and best practices.
• Assist in preparation of the annual organizational external audits and other special audits.
• Review and approval of Monthly bank reconciliations

Deliverables

The Internal Auditor shall submit the following deliverables:

• An Annual Risk-Based Internal Audit Plan outlining audit objectives, scope, timelines, methodology, and resource requirements.
• Quarterly Internal Audit Reports.
• Risk Assessment Report highlighting key organizational risks and mitigation measures. Internal Control Assessment Report evaluating effectiveness of existing controls.
• Compliance Review Report covering statutory, donor, contractual, and policy compliance.
• Management Action Plan Template for tracking implementation of audit recommendations.
• Follow-up Audit Reports assessing progress made in implementing agreed corrective actions.
• Presentation of audit findings and recommendations to the Board Audit Committee and Management after every audit.
• Annual Internal Audit Opinion summarizing the effectiveness of governance, risk management, and internal control systems.
• Reporting Arrangements and Nature of Assignment
• This appointment is purely on part-time basis with a requirement to provide audit services for a minimum of five (5) working days per month, to review financial records and systems, assess internal controls, and engage with relevant departments as necessary.

Academic Qualifications, Experience and Certifications.

• Bachelor’s degree in Accounting, Finance, Business Administration, Commerce, Economics, or a related field.
• A Master’s degree will be an added advantage.
• Association of Chartered Certified Accountants (ACCA) Certified Internal Auditor (CIA)
• Membership in the Institute of Certified Public Accountants of Kenya (ICPAK) in good standing.
• Minimum of (3) years’ experience in internal auditing, external auditing, risk management, or fi
• nancial management in NGOs and donor funded organizations.
• Experience working with international donor regulations including USAID, UN agencies, EU,
• Mastercard Foundation or similar development partners will be an added advantage.
• Strong knowledge of Kenyan taxation, labour laws, NGO regulations and financial reporting standards.
• Experience in enterprise risk management and governance reviews.

Skills and Competencies

The Internal Auditor should demonstrate:

• Excellent analytical and problem-solving skills.
• High level of integrity, professionalism, and confidentiality.
• Knowledge of International Standards for the Professional Practice of Internal Auditing (IIA Standards).
• Strong understanding of risk-based auditing methodologies.
• Excellent communication and interpersonal skills.
• Ability to work independently and objectively.
• Proficiency in Quick books accounting software and Microsoft Office applications, particularly Excel.