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Office of The Auditor General Audit Director Job


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Job Title: DIRECTOR OF AUDIT

Purpose of the job

This position is responsible for the coordination of the audit process for various National and County Government institutions including all public entities within those sectors or counties to ensure that quality audit reports are delivered within the statutory timelines.

The Director of Audit will be deployed to head an Audit Directorate in National, County Government or a Sector.  He/she may also be deployed in the Specialized Audit Services Department.

Duties and Responsibilities

  • Develop and monitor the implementation of the Directorate strategy to ensure alignment with the Corporate and Departmental objectives;
  • Develop and monitor effective utilization of the Directorate budget;
  • Coordinate all audit functions under the Directorate to ensure effective and efficient delivery of audit services to the audited clients’ institutions;
  • Oversee the development of Annual Audit Plans and assist audit staff in the planning, organizing, executing and monitoring Audit operations;
  • Represent the Auditor-General in oversight committees of National and County Assemblies (Public Accounts Committee, Public Investment Committee, Senate and County Public Accounts and Investments Committees) and any other Committee;
  • Manage assets within the directorates i.e. Structure, Equipment and Systems;
  • Establish and maintain effective, open and consultative relationships with clients and stakeholders (both internal and external);
  • Undertake audits of various National Government Sectors and County Governments, including Public Entities within those Sectors or Counties;
  • Be responsible for efficient and effective organization, co-ordination, control and supervision of all audit or administrative functions in the Sector/County;
  • Review the draft audit reports for auditee institutions for quality control before presentation to the Deputy Auditor General;
  • Oversee quality control of the audits to ensure compliance with audit quality standards and authorities;
  • Monitor the individual staff performance in line with quality standards and timelines to ensure the achievement of the Directorate’s objectives;
  • Ensure adherence to the code of conduct by the audit teams to maintain quality reporting standards and integrity during the audit process;
  • Coach and mentor staff members within the Directorate to enhance work performance;
  • Lead in entry and exit meetings for selected clients.

Qualifications

  • Bachelor’s degree from a recognized university preferably in the fields relevant to the Audit function such as Auditing, Accounting, Finance, Economics, Mathematics, Statistics, Computer Science, Law, or in any other disciplines relevant to the audit function from a recognized institution;
  • Certified Public Accountants of Kenya (CPA-K) or its recognized and equivalent qualification from a recognized institution OR Master’s degree from a recognized institution preferably in the fields relevant to the Audit function such as Auditing, Accounting, Finance, Economics, Mathematics, Statistics, Computer Science, Law, Business Administration or any other relevant disciplines;
  • Strategic Leadership Development Programme (SLDP) or its equivalent qualification from a recognized institution will be an added advantage;
  • A practicing member of good standing of a professional body of accountants recognized by law will be an added advantage;
  • Knowledge and practical application of the Audit Management Systems;
  • Meets the requirements of Chapter Six of the Constitution of Kenya;
  • At least 15 years of practical experience in auditing from a reputable organization preferably in the public sector, three (3) of which must have been at the level of a Deputy Director of Audit or its equivalent and comparable

 Core Competencies

  • Auditing Principles – Demonstrate knowledge of the nature, context and objectives of audit, audit powers and independence, distinctions and relationships between internal and external auditing, and various operational aspects of audit, including the application of international auditing standards. Demonstrate knowledge of the principal external auditing standards applicable to both the private (ISAs) and public (ISSAIs) sectors and, demonstrate an understanding of how these standards impact on the auditing process.
  • Ethical Standards (INTOSAI/IESBA) – Demonstrate an understanding of the role of professional ethics and values in organizational governance in the public sector, by integrating ethical principles into all aspects of public sector financial and operational management.
  • Quality control standards (ISQC/INTOSAI) – Knowledge of control procedures in accordance with International Standards for Quality Control in auditing.
  • International Standards of Auditing (ISAs/ISSAIs) – Knowledge and understanding of the International Standards for Supreme Audit Institutions (ISSAIs), and the operational emphasis in terms of the public sector with regards to policy and performance auditing.
  • Risk Management Principles – Demonstrate knowledge and understanding of the nature, causes and incidence of audit risk. Demonstrate an understanding of the methods and procedures designed to mitigate risks regarding the audit process.
  • Financial Auditing – Demonstrate knowledge of financial audit procedures, evaluation of financial reports and financial reporting processes to ensure that stakeholders have reasonable assurance that financial statements are accurate and complete.
  • Compliance Auditing – Knowledge of whether activities, financial transactions and information are, in all material respects, in compliance with the authorities which govern the audited entity. These authorities may include rules, laws and regulations, budgetary resolutions, policy, established codes, agreed terms or the general principles governing sound public-sector financial management and the conduct of public officials.
  • Performance Auditing – Knowledge of whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Knowledge of performance criteria, and the causes of deviations to answer key audit questions and to provide recommendations for improvement.
  • Audit Reporting – Ability to incorporate audit findings and recommendations in a report. Ability to prepare and present audit reports for stakeholders at various reporting levels – operational, strategic and legislative. Ability to effectively evaluate issues identified root causes, and generate appropriate findings, conclusions and recommendations in a report.
  • Audit Review – Ability to review the nature, timing and extent of the audit procedures performed, to comply with professional standards and applicable legal and regulatory requirements. The ability to review documented evidence, in electronic and external hard copy formats as well as the review and approval of conclusions and, the support for those conclusions.
  • Audit Communication – Ability to understand communication dynamics in the audit environment by building constructive working relationships, obtaining information relevant to the audit and providing management and those charged with governance with timely observations and findings throughout the engagement. Ability to communicate audit-related matters to other stakeholders, such as legislative and oversight bodies.
  • Conflict Management – Deal with disputes in a rational, balanced and effective way through effective communication, problem resolving abilities and good negotiating, conciliation and mediation skills to restore the focus of the teams within the Office.

How to Apply

Apply for the job here

Closing Date: 5th May 2023

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Audrey Korir2023-04-28T15:45:01+03:00


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