Brief History

The Internal Audit was established in the year 2018 as an independent department function, operating as a department in the Polytechnic whose objective is to provide assurance and consulting activity designed to add value and improve the Polytechnic’s operations.

 

Message from the Auditor

Welcome to the Kenya Coast National Polytechnic Internal Audit Department where our goal is to provide quality auditing services, these are: Assurance and Consulting Services.

In assurance we provide an independent assessment on adequacy and effectiveness of risk management, control and governance process of the Polytechnic to protect its assets. And in consulting we provide advice by making specific recommendations on improvement of the control systems.

Our role is to promote and support effective organizational governance by providing oversight of risk and control process administered by management.

 

Our Duties

  1. Verifying that all revenues due are collected and properly posted in the system.
  2. Conducting Risk-based Operational, Financial, Compliance and Information Technology audits in order to provide an independent opinion on operating efficiencies, reliability of financial and operational systems, adequacy of controls, procedures and risk mitigating measures and compliance with government regulations. 
  3. Recommending effective control and risk management measures after performing various audits.
  4. Ascertaining that there is a robust system that continuously and completely captures, accounts for and safeguards fixed assets.
  5. Regarding expenditure, checking for compliance with budgetary provisions and procurement rules and regulations. 
  6. Ascertaining if there are robust systems to ensure facilities are put to optimal use.
  7. Reviewing and appraising the soundness, adequacy and application of accounting, financial and other operating controls, recommending effective control measures and risk areas have been addressed.
  8. Undertaking special investigations on behalf of the Polytechnic to evaluate allegations of fraudulent practices, financial and operational   misconduct in order to determine if allegations are substantiated and to prevent future occurrences. 
  9. Reviewing specific operations at the request of Audit Committee or management.
  10. Offering consulting services, including; advice, process design and training, with the objective of adding value in the development or modification of processes, procedures and controls to minimize risk and achieve objectives. 
  11. Follow-up engagements to evaluate plans and actions taken to correct previously reported issues.
  12. Liaisons with external Auditors to ensure internal and external efforts are not duplicated.