Background

The Kenya Diabetes Management and Information Centre (DMI Centre) is a not-for-profit registered medical charity founded in May 1999 with the aim of educating the public about diabetes. DMI is seeking the services of a qualified internal auditor to strengthen its financial management, internal controls, risk management and accountability systems. The auditor will provide independent, objective assurance and advisory services to support sound financial stewardship across DMI’s operations and projects.

Responsibilities

The assignment will include:

• Financial management and compliance: Review financial records, transactions, supporting documentation and financial reports to assess accuracy, completeness and compliance with applicable laws, organizational policies and donor requirements.
• Project and partner fund management: Assess the adequacy of controls over fund disbursement, expenditure, budget utilization, accountability and reporting by CEO, Director Project Officers and consortium partners.
• Budgetary control: Review expenditure against approved budgets, identify variances and assess whether funds are being utilized for their intended purposes.
• Internal controls and risk management: Evaluate existing financial and operational controls, identify control weaknesses and recommend practical measures to mitigate financial, operational and compliance risks.
• Procurement and asset management: Review procurement processes, contract management, payment approvals, inventory and asset records to assess transparency, value for money and compliance with established procedures.
• Donor compliance and reporting: Assess adherence to donor agreements, eligible expenditure requirements, reporting timelines and financial documentation standards.
• Governance and accountability: Review compliance with delegated authority, approval procedures, segregation of duties and other governance arrangements relevant to DMI’s operations.
• Audit reporting and follow-up: Prepare audit reports outlining findings, associated risks, recommendations and agreed corrective actions, and follow up on the implementation of previous audit recommendations.

Deliverables

The internal auditor will be expected to deliver the following:

• Periodic and Annual internal audit report: Report of audit activities undertaken, significant findings, recurring control weaknesses, the status of corrective actions and recommendations for strengthening DMI’s governance and financial management systems.
• Internal controls assessment report: An assessment of existing financial and operational controls, identifying gaps in financial management, authorization procedures, segregation of duties, documentation and accountability, with practical recommendations for improvement.
• Procurement and asset management review: An assessment of compliance with procurement procedures, approval requirements, contract terms, payment processes, asset registers and inventory records, including identification of potential control weaknesses.
• Risk register and mitigation plan: A risk register identifying key financial, operational, compliance and project implementation risks, their assessed significance, existing controls and recommended mitigation measures.
• Management briefing and close-out meeting: Presentation of significant findings to DMI management, discussion of recommendations and agreement on corrective actions, priorities and implementation timelines.

All deliverables should be submitted within timelines agreed at inception. Reports should distinguish significant risks from routine observations, provide evidence-based findings and include practical, prioritized recommendations. DMI management will review the reports and agree on appropriate corrective actions. The internal auditor will maintain independence and confidentiality throughout the assignment. The scope should complement, rather than replace, the work of the external auditor and should not imply that the internal auditor assumes management’s responsibility for financial controls or implementation of audit recommendations.

Qualifications

The ideal consultant should possess the following:

• A minimum of a bachelor’s degree in accountancy, Economics, Finance, Business Management, or equivalent from a recognized university.
• Either Certified Public Accountant CPA (K), Certified Internal Auditor (CIA), ACCA, or equivalent from a recognized institution.
• Be a registered member and in good standing with appropriate professional bodies such as the Institute of Certified Public Accountants of Kenya (ICPAK), the Institute of Internal Auditors (IIA), the Information Systems Audit and Control Association (ISACA) or equivalent.

Experience

A minimum of 8 years of relevant experience.

Demonstrated experience working with organizations that manage large project/program budgets and disburse funds to implementing partners.

Knowledge of financial regulations and auditing standards in Kenya.

Strong analytical, communication, and reporting skills.

• Financial management and compliance: Review financial records, transactions, supporting documentation and financial reports to assess accuracy, completeness and compliance with applicable laws, organizational policies and donor requirements.
• Project and partner fund management: Assess the adequacy of controls over fund disbursement, expenditure, budget utilization, accountability and reporting by CEO, Director Project Officers and consortium partners.
• Budgetary control: Review expenditure against approved budgets, identify variances and assess whether funds are being utilized for their intended purposes.
• Internal controls and risk management: Evaluate existing financial and operational controls, identify control weaknesses and recommend practical measures to mitigate financial, operational and compliance risks.
• Procurement and asset management: Review procurement processes, contract management, payment approvals, inventory and asset records to assess transparency, value for money and compliance with established procedures.
• Donor compliance and reporting: Assess adherence to donor agreements, eligible expenditure requirements, reporting timelines and financial documentation standards.
• Governance and accountability: Review compliance with delegated authority, approval procedures, segregation of duties and other governance arrangements relevant to DMI’s operations.
• Audit reporting and follow-up: Prepare audit reports outlining findings, associated risks, recommendations and agreed corrective actions, and follow up on the implementation of previous audit recommendations.

• Strong analytical skills
• Strong communication skills
• Strong reporting skills
• Knowledge of financial regulations and auditing standards in Kenya

• Bachelor's degree in accountancy, Economics, Finance, Business Management, or equivalent from a recognized university.
• Certified Public Accountant CPA (K), Certified Internal Auditor (CIA), ACCA, or equivalent from a recognized institution.
• Registered member and in good standing with appropriate professional bodies such as the Institute of Certified Public Accountants of Kenya (ICPAK), the Institute of Internal Auditors (IIA), the Information Systems Audit and Control Association (ISACA) or equivalent.
• Demonstrated experience working with organizations that manage large project/program budgets and disburse funds to implementing partners.