Internal Auditor at Office of the Controller of Budget (OCOB)

Job Purpose:

This position is responsible for providing independent assurance on the effectiveness of OCOB internal control systems, risk assurance framework, and the governance structure.

Key Responsibilities/ Duties / Tasks:

Managerial / Supervisory Responsibilities

• Developing, implementing, and reviewing internal audit policies, strategies, frameworks, work plans, legislation, guidelines, systems, procedures, and regulations on internal audit;
• Verifying source documents to support withdrawals from the Equalization Fund, Consolidated Fund, County Revenue Funds, and any other public fund which by an Act of Parliament requires approval of the Controller of Budget for withdrawal from that fund;
• Collating and analyzing data related to the budgetary ceilings by Parliament on National and County Governments expenditure in line with Section 5(d) of the Controller of Budget Act, 2016;
• Investigating, preparing special reports, and making recommendations;
• Undertaking financial, operations, and information technology systems audits and submit reports;
• Reviewing debt financial requirements in the agreements/contracts to confirm the accuracy of payments;
• Updating and maintaining exchequer control tracking for public debt;
• Developing, implementing, and reviewing the Internal Audit and Risk Charter;
• Undertaking risk-based, value-for-money, and systems audits as per auditing standards;
• Safeguarding the documents on pensions, gratuities, and allowances and preparing reports;
• Analyzing and making comments on national planning documents including the Budget Policy Statement, Budget Review Outlook Papers and preparing reports;
• Analyzing debt management data for carrying out the debt sustainability analysis and preparing public debt reports;
• Capacity building in public participation on internal controls, quality assurance, and risk management;
• Promoting Business Process Re-engineering (BPR); and
• Fostering a corporate culture that promotes ethical practices and good corporate citizenship.

Job Dimensions:

Financial Responsibility

• Reviewing County Government Exchequer Requests
• Preparing and monitoring the execution of OCOB county office budget

Responsibility for Physical Assets Responsible for the assets assigned by the office of the Controller of Budget as per the office’s asset register

Decision-Making / Job Influence

• Financial
• Analytical

Job Competencies (Knowledge, Experience and Attributes / Skills):

Academic qualifications

• Bachelor’s degree in any of the following disciplines: - Commerce, Economics, Accounting, Finance, Business Administration or equivalent qualification from a recognized institution.

Professional Qualifications / Membership to professional bodies

• Certified Public Accountant CPA (K) or Association of Certified Chartered Accountants (ACCA) or equivalent qualification from a recognized institution;
• Registered with the Institute of Certified Public Accountants of Kenya (ICPAK) or any other relevant recognized professional body;
• Registered with either Institute of Internal Auditors (IAA) or Information Systems Auditors and Control Association (ISACA);
• Membership in good standing of the relevant professional body;

Previous relevant work experience required:

• Served in the grade of an Internal Audit Assistant for a minimum of four (4) years or at least six (6) years’ experience in a relevant field.

Functional Skills, Behavioral Competencies/Attributes:

• Certificate in a management course lasting not less than four (4) weeks from a recognized institution;
• Proficiency in computer applications;
• Met the requirements of Chapter Six of the Constitution; and
• Demonstrated professional competence and ability as reflected in work performance and results.