Restructuring of Internal Audit and Establishment of Examination Office

The restructuring of the Internal Audit Department was guided by the Public Finance
Management Act Regulation 162(2). In addition, these was also guided by the Chancellor’s
Visitation Panel whereby in the committee report dated August 2018, that Internal Audit was
previously dedicating a lot of time on pre-audit of documents, which occupied on average 94%
of the Internal Audit working hours.

The Department migrated from Pre-Audit to Post-Audit System with effect from June 2 nd 2020
and thereafter Finance Examination Section in Finance Department was created as guided by
Treasury Circular No.21/2003 dated October 7, 2003.

The new department was launched by the Vice Chancellor on June 2, 2020,
i) That Internal Audit Department is now centralized with a total of twenty-one (21)
internal auditors previously based in Colleges are now operating from the Central
Administration.
ii) The auditors are serving the Six Colleges including Kenya Science Campus, ODel
Unit, Student Welfare Authority (SWA) and University Health Services
iii) The Internal Auditors are now more independent, efficient in service delivery due to
frequent rotation of allocated assignments and a wider coverage of audit universe
(areas) due to dedication of full time working hours.
iv) The Internal Audit Department has commenced the implementation of Enterprise
Risk Management in the University.
v) The department is in the process of automating the risk based audit processes through
acquisition of an Audit Management Information System as well as a systems audit
reporting platform.

By Chief Internal Auditor