Internal Audit Standards

Heads of Internal Auditors from the County Executives during a capacity building workshop in Naivasha 8th – 12th November 2021. The International Professional Practices Framework (IPPF) workshop aimed to enhance good corporate governance at the county levels.

The Internal Audit Standards Directorate performs a number of functions for the Public Sector. The Directorate prescribes internal audit procedures that comply with the PFM Act, 2012. It also develops internal audit standards and policies through the International Professional Practices framework issued by the Institute of Internal Auditors (IIA) Global (responding to exposure drafts).

Additionally, the Directorate develops guidelines, tools and templates for Internal Audit and audit committees. It also publishes research reports on matters relating to internal auditing standards, internal controls, risk management and governance.

Furthermore, the Directorate develops risk management policies, guidelines, manuals and templates. It also develops and reviews content for online repository of eLearning materials.

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