PRINCIPAL INTERNAL AUDITOR: GRADE OAG 5
2025-10-06T05:42:21+00:00
The Office of the Auditor-General (OAG)
https://cdn.greatkenyanjobs.com/jsjobsdata/data/employer/comp_5362/logo/Office%20of%20the%20Auditor%20General%20Kenya.png
https://www.oagkenya.go.ke/
FULL_TIME
Nairobi
Nairobi
00100
Kenya
Finance
Accounting & Finance
2025-10-15T17:00:00+00:00
Kenya
8
Purpose of the job
This position performs high risk professional internal audit work. Work involves
leading or conducting performance, operational, financial, and compliance audit
projects; providing consulting services to the OAG’s management and staff; and
providing key input to development of the risk-based annual internal audit plan.
Duties and Responsibilities
Participate in the development and implementation of the internal audit and risk
management strategies, budgets, policies and procedures in compliance with
International Professional Practices Framework to achieve OAG’s strategic
objectives
Preparation of risk-based annual audit plans aligned to OAG’s objectives for
continuous audit of the Office’s risk management, internal controls and
governance
Perform audit procedures, reviewing and analyzing evidence, identifying,
developing and documenting audit issues and recommendations for
improvement using independent judgement concerning areas being reviewed;
Conduct interviews, reviews document, develops and administers surveys,
composes summary memos, and prepare working papers;
Supervise planning and execution of audits and advisory activities in
accordance with International Professional Practices Framework;
Communicate the results of audit and consulting projects via written reports
and oral presentations on a timely basis to the Audit Committee and the AuditorGeneral;
Track and report on the implementation of all remedial action in respect of
internal and external audit findings;
Develop and maintain productive work relationships through individual contacts
and group meetings;
Monitor the individual staff performance in line with quality standards and
timelines to ensure the achievement of the directorate 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 as set out in the appraisal schemes;
Participate in entry and exit meetings with various departments.
Requirements for Appointment:
A Bachelor’s degree from a recognized university preferably in the field’s degree in Commerce (Accounting or Finance Option) Economics, or in any other relevant disciplines from a recognized institution;
Certified Public Accountants of Kenya (CPA-K) or its recognized equivalent qualification;
OR
A Master’s degree in any of the following: Commerce, Accounting, Business Administration, Finance, Social Sciences or their equivalent qualification from a recognized institution will be an added advantage;
Certified Information Systems Auditor or CIA Qualification will be an added advantage;
A Senior Management Course or its equivalent from a recognized institution will be an added advantage;
Registered member of the Institute of Internal Auditors in good standing or its recognized equivalent professional body;
At least 9 years of practical experience in Auditing from a reputable organization three (3) of which must have been at the level of a Senior Internal Auditor or its equivalent and comparable position;
Core Competences
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), public (ISSAls) sectors, International Professional Practices
Standards (IPPF), and demonstrate an understanding of how these standards
impact the auditing process.
Ethics and Professionalism – Demonstrate an understanding of the principles,
standards, and expectations governing the behavior of individuals and
organizations in the conduct of internal auditing and subscribe to them.
International Professional Practice Framework (IPPF) – Demonstrate an
understanding of the IPPF and its conformance and implementation in the course
of the Audits.
Quality Assurance and Improvement Program (QAIP)– Knowledge and
understanding of the IPPF, which requires the development and maintenance of
a quality assurance and improvement program that covers all aspects of internal
Audit
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 OAG. 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 OAG at various reporting
levels. Ability to effectively evaluate issues identified, and generate appropriate
findings, conclusions and recommendations in a report.
10)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.
11)Audit communication -Ability to understand communication dynamics in the audit
environment by building constructive working relationships, obtaining information
relevant to the audit and providing those charged with governance with timely
observations and findings throughout the engagement.
12)Conflict Management - Deal with disputes in a rational, balanced and effective
way through effective communication, problem resolving abilities and good
negotiating skills to restore the focus of the teams within the Office.
Duties and Responsibilities
Participate in the development and implementation of the internal audit and risk
management strategies, budgets, policies and procedures in compliance with
International Professional Practices Framework to achieve OAG’s strategic
objectives
Preparation of risk-based annual audit plans aligned to OAG’s objectives for
continuous audit of the Office’s risk management, internal controls and
governance
Perform audit procedures, reviewing and analyzing evidence, identifying,
developing and documenting audit issues and recommendations for
improvement using independent judgement concerning areas being reviewed;
Conduct interviews, reviews document, develops and administers surveys,
composes summary memos, and prepare working papers;
Supervise planning and execution of audits and advisory activities in
accordance with International Professional Practices Framework;
Communicate the results of audit and consulting projects via written reports
and oral presentations on a timely basis to the Audit Committee and the AuditorGeneral;
Track and report on the implementation of all remedial action in respect of
internal and external audit findings;
Develop and maintain productive work relationships through individual contacts
and group meetings;
Monitor the individual staff performance in line with quality standards and
timelines to ensure the achievement of the directorate 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 as set out in the appraisal schemes;
Participate in entry and exit meetings with various departments.
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), public (ISSAls) sectors, International Professional Practices
Standards (IPPF), and demonstrate an understanding of how these standards
impact the auditing process.
Ethics and Professionalism – Demonstrate an understanding of the principles,
standards, and expectations governing the behavior of individuals and
organizations in the conduct of internal auditing and subscribe to them.
International Professional Practice Framework (IPPF) – Demonstrate an
understanding of the IPPF and its conformance and implementation in the course
of the Audits.
Quality Assurance and Improvement Program (QAIP)– Knowledge and
understanding of the IPPF, which requires the development and maintenance of
a quality assurance and improvement program that covers all aspects of internal
Audit
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 OAG. 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 OAG at various reporting
levels. Ability to effectively evaluate issues identified, and generate appropriate
findings, conclusions and recommendations in a report.
10)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.
11)Audit communication -Ability to understand communication dynamics in the audit
environment by building constructive working relationships, obtaining information
relevant to the audit and providing those charged with governance with timely
observations and findings throughout the engagement.
12)Conflict Management - Deal with disputes in a rational, balanced and effective
way through effective communication, problem resolving abilities and good
negotiating skills to restore the focus of the teams within the Office.
A Bachelor’s degree from a recognized university preferably in the field’s degree in Commerce (Accounting or Finance Option) Economics, or in any other relevant disciplines from a recognized institution;
Certified Public Accountants of Kenya (CPA-K) or its recognized equivalent qualification;
JOB-68e356bd2165e
Vacancy title:
PRINCIPAL INTERNAL AUDITOR: GRADE OAG 5
[Type: FULL_TIME, Industry: Finance, Category: Accounting & Finance]
Jobs at:
The Office of the Auditor-General (OAG)
Deadline of this Job:
Wednesday, October 15 2025
Duty Station:
Nairobi | Nairobi | Kenya
Summary
Date Posted: Monday, October 6 2025, Base Salary: Not Disclosed
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JOB DETAILS:
Purpose of the job
This position performs high risk professional internal audit work. Work involves
leading or conducting performance, operational, financial, and compliance audit
projects; providing consulting services to the OAG’s management and staff; and
providing key input to development of the risk-based annual internal audit plan.
Duties and Responsibilities
Participate in the development and implementation of the internal audit and risk
management strategies, budgets, policies and procedures in compliance with
International Professional Practices Framework to achieve OAG’s strategic
objectives
Preparation of risk-based annual audit plans aligned to OAG’s objectives for
continuous audit of the Office’s risk management, internal controls and
governance
Perform audit procedures, reviewing and analyzing evidence, identifying,
developing and documenting audit issues and recommendations for
improvement using independent judgement concerning areas being reviewed;
Conduct interviews, reviews document, develops and administers surveys,
composes summary memos, and prepare working papers;
Supervise planning and execution of audits and advisory activities in
accordance with International Professional Practices Framework;
Communicate the results of audit and consulting projects via written reports
and oral presentations on a timely basis to the Audit Committee and the AuditorGeneral;
Track and report on the implementation of all remedial action in respect of
internal and external audit findings;
Develop and maintain productive work relationships through individual contacts
and group meetings;
Monitor the individual staff performance in line with quality standards and
timelines to ensure the achievement of the directorate 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 as set out in the appraisal schemes;
Participate in entry and exit meetings with various departments.
Requirements for Appointment:
A Bachelor’s degree from a recognized university preferably in the field’s degree in Commerce (Accounting or Finance Option) Economics, or in any other relevant disciplines from a recognized institution;
Certified Public Accountants of Kenya (CPA-K) or its recognized equivalent qualification;
OR
A Master’s degree in any of the following: Commerce, Accounting, Business Administration, Finance, Social Sciences or their equivalent qualification from a recognized institution will be an added advantage;
Certified Information Systems Auditor or CIA Qualification will be an added advantage;
A Senior Management Course or its equivalent from a recognized institution will be an added advantage;
Registered member of the Institute of Internal Auditors in good standing or its recognized equivalent professional body;
At least 9 years of practical experience in Auditing from a reputable organization three (3) of which must have been at the level of a Senior Internal Auditor or its equivalent and comparable position;
Core Competences
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), public (ISSAls) sectors, International Professional Practices
Standards (IPPF), and demonstrate an understanding of how these standards
impact the auditing process.
Ethics and Professionalism – Demonstrate an understanding of the principles,
standards, and expectations governing the behavior of individuals and
organizations in the conduct of internal auditing and subscribe to them.
International Professional Practice Framework (IPPF) – Demonstrate an
understanding of the IPPF and its conformance and implementation in the course
of the Audits.
Quality Assurance and Improvement Program (QAIP)– Knowledge and
understanding of the IPPF, which requires the development and maintenance of
a quality assurance and improvement program that covers all aspects of internal
Audit
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 OAG. 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 OAG at various reporting
levels. Ability to effectively evaluate issues identified, and generate appropriate
findings, conclusions and recommendations in a report.
10)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.
11)Audit communication -Ability to understand communication dynamics in the audit
environment by building constructive working relationships, obtaining information
relevant to the audit and providing those charged with governance with timely
observations and findings throughout the engagement.
12)Conflict Management - Deal with disputes in a rational, balanced and effective
way through effective communication, problem resolving abilities and good
negotiating skills to restore the focus of the teams within the Office.
Work Hours: 8
Experience in Months: 108
Level of Education: postgraduate degree
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