Job Title: DIRECTOR OF AUDIT
Purpose of the job
This position is
responsible for the coordination of the audit process for various National and
County Government institutions including all public entities within those
sectors or counties to ensure that quality audit reports are delivered within
the statutory timelines.
The Director of Audit will
be deployed to head an Audit Directorate in National, County Government or a Sector.
He/she may also be deployed in the Specialized Audit Services Department.
Duties and
Responsibilities
- Develop
and monitor the implementation of the Directorate strategy to ensure
alignment with the Corporate and Departmental objectives;
- Develop
and monitor effective utilization of the Directorate budget;
- Coordinate
all audit functions under the Directorate to ensure effective and
efficient delivery of audit services to the audited clients’ institutions;
- Oversee
the development of Annual Audit Plans and assist audit staff in the
planning, organizing, executing and monitoring Audit operations;
- Represent
the Auditor-General in oversight committees of National and County
Assemblies (Public Accounts Committee, Public Investment Committee, Senate
and County Public Accounts and Investments Committees) and any other
Committee;
- Manage
assets within the directorates i.e. Structure, Equipment and Systems;
- Establish
and maintain effective, open and consultative relationships with clients
and stakeholders (both internal and external);
- Undertake
audits of various National Government Sectors and County Governments,
including Public Entities within those Sectors or Counties;
- Be
responsible for efficient and effective organization, co-ordination,
control and supervision of all audit or administrative functions in the
Sector/County;
- Review
the draft audit reports for auditee institutions for quality control
before presentation to the Deputy Auditor General;
- Oversee
quality control of the audits to ensure compliance with audit quality
standards and authorities;
- Monitor
the individual staff performance in line with quality standards and
timelines to ensure the achievement of the Directorate’s objectives;
- Ensure
adherence to the code of conduct by the audit teams to maintain quality
reporting standards and integrity during the audit process;
- Coach
and mentor staff members within the Directorate to enhance work
performance;
- Lead
in entry and exit meetings for selected clients.
Qualifications
- Bachelor’s
degree from a recognized university preferably in the fields relevant to
the Audit function such as Auditing, Accounting, Finance, Economics,
Mathematics, Statistics, Computer Science, Law, or in any other
disciplines relevant to the audit function from a recognized institution;
- Certified
Public Accountants of Kenya (CPA-K) or its recognized and equivalent
qualification from a recognized institution OR Master’s degree from a recognized
institution preferably in the fields relevant to the Audit function such
as Auditing, Accounting, Finance, Economics, Mathematics, Statistics,
Computer Science, Law, Business Administration or any other relevant
disciplines;
- Strategic
Leadership Development Programme (SLDP) or its equivalent qualification
from a recognized institution will be an added advantage;
- A
practicing member of good standing of a professional body of accountants
recognized by law will be an added advantage;
- Knowledge
and practical application of the Audit Management Systems;
- Meets
the requirements of Chapter Six of the Constitution of Kenya;
- At
least 15 years of practical experience in auditing from a reputable
organization preferably in the public sector, three (3) of which must have
been at the level of a Deputy Director of Audit or its equivalent and
comparable
Core Competencies
- 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) and public (ISSAIs) sectors and, demonstrate an understanding of
how these standards impact on the auditing process.
- Ethical
Standards (INTOSAI/IESBA) – Demonstrate
an understanding of the role of professional ethics and values in
organizational governance in the public sector, by integrating ethical
principles into all aspects of public sector financial and operational
management.
- Quality
control standards (ISQC/INTOSAI) – Knowledge of control procedures in
accordance with International Standards for Quality Control in auditing.
- International
Standards of Auditing (ISAs/ISSAIs) – Knowledge and understanding of
the International Standards for Supreme Audit Institutions (ISSAIs), and
the operational emphasis in terms of the public sector with regards to
policy and performance auditing.
- 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.
- 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.
- Compliance
Auditing –
Knowledge of whether activities, financial transactions and information
are, in all material respects, in compliance with the authorities which
govern the audited entity. 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.
- 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.
- 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 root causes, and generate
appropriate findings, conclusions and recommendations in a report.
- Audit
Review –
Ability to review the nature, timing and extent of the audit procedures
performed, to comply with professional standards and applicable legal and
regulatory requirements. The ability to review documented evidence, in
electronic and external hard copy formats as well as the review and
approval of conclusions and, the support for those conclusions.
- 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.
- Conflict
Management –
Deal with disputes in a rational, balanced and effective way through
effective communication, problem resolving abilities and good negotiating,
conciliation and mediation skills to restore the focus of the teams within
the Office.
How to Apply
Closing Date: 5th May 2023