Internal Audit Manager

Role Objective
Provide independent oversight of end-to-end operational and financial controls across depots, warehouses, plants and distribution operations, with a strong focus on identifying revenue leakage, inventory losses, process gaps, unauthorized transactions and control weaknesses.

Key Responsibilities

• Conduct regular physical and process audits across depots, warehouses and plant locations.
• Review stock receipt, storage, transfers, dispatches, returns and inventory adjustments.
• Verify GRN/MIGO transactions against physical receipts, purchase orders and supporting documentation.
• Review GRIR ageing and identify unexplained or long-outstanding balances.
• Review the Sales Order → Delivery → PGI → Invoice → Collection cycle and identify unbilled dispatches and revenue leakage.
• Monitor POD compliance and reconcile FG Out → Delivery → POD → Invoice → Customer Ledger.
• Review route-wise sales, stock and collection reconciliation, including M-Pesa, cash and bank collections.
• Conduct surprise stock counts and investigate shortages, excesses, wastage, damages and unusual adjustments.
• Review procurement and vendor controls, including duplicate invoices, unsupported expenditure, non-PO purchases and vendor reconciliations.
• Review transport and fleet controls, including fuel consumption, vehicle utilization, transporter billing and route costs.
• Identify SAP/system loopholes, manual workarounds and access weaknesses that may create financial exposure.
• Quantify revenue leakage, establish root causes and accountability, and follow up corrective actions until closure.
• Prepare monthly Internal Control and Revenue Assurance Reports highlighting exceptions, financial impact, recurring failures and high-risk areas.

Qualifications & Experience

• Degree in Finance, Accounting or a related field.
• CPA (K) or ACCA Finalist.
• 7–10 years’ experience preferred.
• Experience in FMCG, dairy, beverages, distribution, finance or internal audit environments preferred.
• Strong experience in internal controls, financial reconciliation, inventory controls and revenue assurance.
• Strong SAP and analytical skills would be essential for effective performance of the role.