Modern audit takes a risk-based approach: it involves high-level risk profiling of the audit portfolio over time, based on the International Standards for the Professional Practice of Internal Auditing. It facilitates strategic use of scarce audit resources, aligns audit efforts with management objectives, facilitates institutional development, and reduces exposure to risk by focusing attention on areas of weakness. It aims to increase the accountability of government ministries by ensuring transparency, validating key systems of internal control, and committing resources against key risks. In Kenya, however, the internal auditors concentrated solely on compliance testing and pre-audit activities.
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