Member of the Audit and Risk Committee at Kenya National Commission on Human Rights (KNCHR)

Purpose of the Job

The purpose of the Committee is to assist the Kenyan National Commission on Human Rights to fulfil its oversight responsibilities in respect to financial and governance reporting, process and systems internal control, risk management, internal audit, and monitoring compliance with policy, laws, regulations and the code of conduct.

Terms of Appointment

• The member shall serve on a part-time basis for a period of three (3) years and may be eligible for re-appointment for a further one term only, subject to satisfactory performance.
• The member will be entitled to allowances as determined by the Salaries and Remuneration Commission (SRC) from time to time.
• The Audit and Risk Committee meets at least four times annually, and may from time to time meet on special notice.

Requirements for Appointment

For appointment to this position, an applicant must;

• Bachelor’s Degree from a university recognized in the Republic of Kenya.
• Served in Senior Management level for at least 10 years or Board with proven experience.
• Knowledge and experience in matters relating to any of the following fields; Governance, Public Administration, Law, Human Rights, Finance, Risk Management or any other relevant discipline.
• A member in good standing of a professional body including ICPAK, IIA, ICSK, LSK, among others.
• Fulfil the requirements of Chapter 6 of the Constitution of Kenya, 2010.

Duties and responsibilities to this position include

To fulfil its roles and responsibilities, the Committee shall exercise oversight on the following areas:

Financial reporting process

The Audit Committee shall;

• Review significant accounting and reporting matters to understand their impact on the financial reporting requirements. This includes complex or unusual transactions, highly judgemental areas, as well as recent professional and regulatory pronouncement. 
• Review quarterly and annual financial reports and disclosures before release and consider the accuracy and completeness of the information and in accordance with financial reporting standards and applicable rules and regulations.
• Review in consultation with the internal auditors or the Office of the Auditor General, significant accounting and reporting issues and understand their impact on the financial reporting.
• Apply appropriate level of scepticism, ask probing questions, and engage in frank discussions with management on the results of the audit, including any difficulties encountered.
• Undertake any other duty assigned by the Commission.

Internal controls and risk management systems

The Audit Committee shall;

• Review the efficiency and effectiveness of the Commission’s risk management and control processes.
• Receive and consider reports on all matters of significance arising from work performed by other providers of financial, risk management and internal control assurance to senior management and the Commission.
• Advising on the adequacy of risk management, internal control framework and policies.
• Institute and oversee special/Ad hoc audits.
• Undertake any other duty assigned by the Commission.

Oversight of the Internal Audit Function

The Audit Committee shall;

• Establish a direct reporting relationship with the HIA and the internal audit division to enable the internal audit function to fulfil its mandate.
• Require the HIA be positioned at a level in the Commission that enables internal audit services and responsibilities to be performed without interference from management.
• Review and approve the Internal Audit Charter which includes the internal audit mandate and the scope and types of internal audit services and policies and procedures;
• Review and approve Internal audit strategic plan, annual risk based audit plan, annual performance objectives, resource requirements and organizational structure of the internal audit function.
• At least annually, discuss with the HIA, the sufficiency, both in numbers and capabilities, of internal audit resources to fulfil the internal audit mandate and achieve the internal audit plan.
• Consider the impact of insufficient resources on the internal audit mandate and plan and engage senior management and the HIA on remedying the situation.
• Ensure that the internal audit function has a Quality Assurance and Improvement Program (QAIP) and that the results of internal and external assessments are presented to the Committee.
• Ensure independent quality assurance review of the internal audit function is conducted at least once every three years but not more than five years.
• Review results of audit work, audit recommendations and management responses, with focus on most significant findings.
• Review the effectiveness of the internal audit function, including compliance with relevant laws and conformance with the International Professional Practices Framework (IPPF).
• Ensure that agreed audit recommendations and action plans are implemented.
• At least annually, meet separately with the HIA without the presence of management.
• Drive/participate in the assessment of the performance of the HIA.
• Review and assess the internal audit function’s performance relative to its audit plan;
• Engage with senior management and the HIA to establish appropriate safeguards if HIA roles and responsibilities impair or appear to impair the internal audit function’s independence.
• Engage with senior management to ensure that the internal audit function is free from interference when determining its scope, performing internal audit engagements, and communicating results.
• Set expectations with the HIA for:
  • The frequency with which the committee wants to receive communications from the HIA.
  • The criteria for determining which issues should be escalated to the Commission, such as significant risks that exceed the Commission’s risk appetite/tolerance
  • The process for escalating matters of importance to the Commission.
• Undertake any other duty assigned by the Commission.