INTERNAL AUDIT

Welcome to Machakos University Internal Audit Department. The department was established in 2016 in compliance with section 73(5) of the Public Finance Management Act 2012.

Vision

To provide value added audits and advisory services to the University.

Mission.

To provide an independent objective assurance and consulting activity designed to add value and improve University’s internal controls, risk management and governance processes.

Core values

Professionalism, Integrity, Transparency, Accountability and Teamwork.

In undertaking the various consulting and assurance activities, internal audit department of Machakos University is guided by the following policy documents;

External Guidelines

The Constitution of Kenya 2010, Public Audit Act 2015, PFM Act 2012, PFM Regulations 2015, Public Procurement & Asset Disposal Act 2015, Public Procurement Regulations 2020, Mwongozo, Audit Committee Guidelines Gazette Notice Vol.CXVIII-NO.40, International Professional Practices Framework (IPPF), Government circulars issued from time to time.

Internal Guidelines

Internal audit Charter, Audit Committee Charter, Risk Based Annual Audit Plan, Internal Audit Procedure Manual, Internal Audit Budget, ISO 9001:2015 Quality Management manual.

The Chief Internal Auditor reports functionally to the Audit, Risk and Compliance Committee of Council and administratively to the Vice Chancellor. The Chief Internal Auditor also renders secretarial services to the Audit, Risk and Compliance Committee of Council.

Quality Assurance

Internal Audit maintains a quality assurance programme designed to gain assurance that the Internal Audit functions are compliant with the stipulated quality standards, and achieves the Department’s objectives.

STAFF