JOB PURPOSE

• To provide independent, objective assurance and consulting services designed to add value and improve the organization’s operations. The Internal Auditor II will assist in evaluating and improving the effectiveness of risk management, control, and governance processes in accordance with professional standards and organizational policies.

KEY DUTIES AND RESPONSIBILITIES

• Plan and execute audit assignments in accordance with the approved annual audit plan and professional auditing standards.
• Conduct risk-based audits of financial, operational, and compliance activities across all departments and units.
• Evaluate the adequacy and effectiveness of internal controls, risk management frameworks, and governance processes.
• Prepare clear, concise, and well-documented audit working papers to support audit findings and conclusions.
• Draft audit reports detailing findings, risks, and actionable recommendations for management consideration.
• Follow up on implementation of audit recommendations to ascertain the extent of compliance by management.
• Participate in the review of policies, procedures, and systems to ensure they support sound internal control environments.
• Carry out special investigations, forensic reviews, and ad hoc assignments as directed by the Chief Internal Auditor.
• Assess compliance with applicable laws, regulations, internal policies, and contractual obligations.
• Review financial statements and accounting records to detect errors, irregularities, and fraud.
• Liaise with external auditors and provide necessary support during external audit exercises.
• Maintain up-to-date knowledge of changes in legislation, regulations, and best practices in auditing and risk management.
• Perform any other duties as may be assigned from time to time by the supervisor.

KEY RESULT AREAS

• Timely completion of audit assignments as per the annual audit plan. Quality and accuracy of audit reports and working papers.
• Adequacy of risk identification and control recommendations.
• Level of compliance with audit recommendations by auditees.
• Contribution to fraud prevention and detection initiatives.

JOB SPECIFICATIONS
Academic Qualifications

• Bachelor’s degree in Commerce, Accounting, Finance, Business Administration, or a related field from a recognized university.

Professional Qualifications

• Must be a Certified Public Accountant — CPA (K) or hold an equivalent professional qualification such as ACCA, CIA, or CISA.
• Membership in good standing with the Institute of Certified Public Accountants of Kenya (ICPAK) or a relevant professional body is required.

Experience

• A minimum of three (3) years of relevant working experience in internal or external auditing, preferably in a reputable organization, public institution, or audit firm.
• Experience in risk-based auditing will be an added advantage.

Key Competencies and Skills

• Strong knowledge of International Standards for the Professional Practice of Internal Auditing
• (IPPF) and International Financial Reporting Standards (IFRS).
• Proficiency in the use of audit management software and computer-assisted audit techniques (CAATs).
• Strong analytical, investigative, and problem-solving skills.
• High level of integrity, objectivity, and professional ethics.
• Excellent report writing and communication skills, both oral and written.
• Ability to work independently and as part of a team with minimal supervision.
• Good interpersonal and organizational skills.
• Attention to detail and ability to meet strict deadlines.
• Proficiency in Microsoft Office Suite (Word, Excel, PowerPoint).

Personal Attributes

• High level of integrity and confidentiality.
• Self-motivated and results-oriented.
• Strong ethical standards and commitment to professional conduct.
• Adaptable and able to handle multiple assignments simultaneously.