Top government and county officials are calling for sweeping reforms to boost the independence, capacity, and digital readiness of internal auditors as Kenya moves to align its public audit systems with global best practices.
Speaking during the 22nd Annual Internal Audit Seminar in Mombasa, leaders from oversight bodies and devolved units said the profession must evolve to keep pace with technological change, new governance frameworks, and heightened demands for accountability.
The three-day meeting, organized by the Institute of Internal Auditors (IIA) Kenya in partnership with the Office of the Internal Auditor General at the National Treasury, brought together practitioners from across the public and private sectors.
Push for Independence and Modernization
Murang’a Governor Dr. Irungu Kang’ata called for internal auditors at the county level to be positioned closer to executive decision-making, suggesting they report directly to governors to strengthen their oversight role.
“Internal auditors should have direct access to governors if they are to be effective in fighting waste,” said Dr. Kang’ata. “Automation has transformed revenue collection in Murang’a — our own-source income grew from KSh400 million to KSh1.3 billion in two years without raising taxes. That shows the power of digitization.”
He urged continuous training in systems auditing to help auditors assess and enhance digital processes as counties increasingly automate services.
Legal Reforms on the Table
IIA Kenya Chairperson Lillian Wangechi Mwangi said the institute is spearheading two key reforms: elevating internal audit functions within organizational hierarchies and enacting the Internal Audit Bill, which would give the profession a legal foundation and safeguard practitioners from retaliation.
“We’re advocating for internal audit to sit at level two within institutions to guarantee authority and independence,” said Wangechi. “A dedicated law will anchor internal auditing in statute and protect professionals while strengthening accountability.”
She added that the IIA is collaborating with the National Treasury and the Internal Auditor General to build capacity, particularly in emerging areas such as artificial intelligence, accrual-based accounting, and e-Government Procurement systems.
Critical Role in Curbing Corruption
Ethics and Anti-Corruption Commission (EACC) Chairperson Bishop David Oginde described internal auditors as crucial partners in the fight against corruption, saying their work often prevents financial losses before they occur.
“Auditors are our first line of defense,” he said. “They identify risks, detect irregularities, and plug leakages before they become scandals.”
Public Service Commission CEO Paul Famba echoed the sentiment, saying auditors should play a strategic advisory role rather than act purely as compliance officers.
“Internal auditors must have the authority to advise top management,” he said. “They’re not just enforcers — they’re strategic partners in ensuring efficient use of public resources.”
Adopting Global Standards
Representing the Treasury, Internal Auditor General Sammy Kimunguyi announced that Kenya has adopted the Global Internal Audit Standards 2024, marking a major shift toward risk-based and forward-looking audit practices.
“We’re moving from reactive to proactive auditing,” said Kimunguyi. “Auditors are being empowered to anticipate risks, not just report them. This will reduce repeat audit issues and support the government’s Zero Fault Audit initiative.”
He noted that auditors must now broaden their skillsets to address cybersecurity, environmental, social, and governance (ESG) issues as part of modern public sector audit mandates.
Shared Vision for Reform
The seminar closed with consensus among delegates that a more independent, digitally skilled, and strategically positioned internal audit profession is vital for transparency and prudent financial management across all levels of government.
