INTERNAL AUDITOR

KEY RESPONSIBILITIES

• Lead the development and implementation of the SACCO’s internal audit strategy, policies, procedures, and annual audit programmes.
  
• Prepare and maintain the SACCO’s audit risk profile and annual risk-based internal audit plan.
  
• Plan and conduct risk-based audits across all functional areas, including governance, and compliance.
  
• Review compliance with internal policies, approved procedures, statutory requirements, SASRA regulations, and applicable financial sector standards.
  
• Assess the adequacy and effectiveness of internal controls in all operational areas.
  
• Undertake special audits, forensic reviews, investigations, and independent assurance assignments as may be directed by the Audit Committee.
  
• Prepare audit reports highlighting key findings, risks, implications, and practical recommendations.
  
• Track implementation of agreed audit action plans and report on unresolved or recurring audit issues.
  
• Submit functional audit reports to the Audit Committee of the Board and administrative reports through the Chief Executive Officer.
  
• Liaise with the external auditors to support comprehensive audit coverage and follow-up.

QUALIFICATIONS AND COMPETENCIES

• Bachelor’s degree in Finance or Business-related field from a recognized university.
  
• Fully qualified CPA(K) and a member in good standing with ICPAK.
  
• A minimum of five (5) years’ relevant professional experience, preferably within a SACCO, banking, microfinance, or financial services environment.
  
• Good understanding of internal auditing standards, risk-based auditing, internal controls, governance, and regulatory compliance.
  
• Strong analytical, report-writing, communication, interpersonal, and problem-solving skills.
  
• High integrity, professional independence, meticulous attention to detail, and the ability to work independently.