Brief History

The Internal Audit Department at Kenya Coast National Polytechnic was established in 2018 as an independent unit. Its primary objective is to provide assurance and advisory services aimed at adding value and enhancing the Polytechnic’s operations. The department plays a key role in promoting accountability, efficiency, and good governance across all functions of the institution.

Message from the Auditor

Welcome to the Internal Audit Department of Kenya Coast National Polytechnic. We provide high-quality assurance and advisory services to support effective governance and continuous improvement.

Our assurance services independently evaluate risk management, internal controls, and governance processes to safeguard assets and ensure operational integrity.

Through our advisory role, we offer practical recommendations to strengthen controls, enhance efficiency, and support departments in achieving their objectives.

Our ultimate goal is to foster strong internal controls and sound risk management to drive the Polytechnic’s strategic and operational success.

Duties and Responsibilities

The Internal Audit Department performs a wide range of duties, including but not limited to:

  1. Revenue Assurance:
    Verifying that all revenues due to the Polytechnic are accurately collected, recorded, and properly accounted for in the financial system.
  1. Risk-Based Audits: Conduct operational, financial, compliance, and IT audits guided by risk assessments.
  2. Control and Risk Recommendations: Provide actionable advice to strengthen controls and manage risks.
  3. Asset Management Assurance: Ensure effective systems for identifying, safeguarding, and managing fixed assets.
  4. Expenditure Review: Evaluating whether expenditures comply with approved budgets, procurement procedures, and applicable financial regulations.
  5. Optimal Utilization of Facilities: Assessing whether institutional facilities and resources are being utilized efficiently and effectively to support the Polytechnic’s mission.
  6. Control Systems Appraisal: Reviewing and appraising the adequacy and effectiveness of accounting, financial, and operational controls, with a focus on identifying gaps and proposing improvements.
  7. Investigations: Carrying out special investigations into allegations of fraud, financial misconduct, or operational irregularities. The aim is to verify claims, recommend corrective measures, and prevent recurrence.
  8. Management and Audit Committee Requests: Performing reviews of specific operations or issues upon request by senior management or the Audit Committee.
  9. Consulting Services: Offering advisory support in areas such as process improvement, control design, training, and risk mitigation to help departments achieve their strategic objectives.
  10. Follow-Up Reviews: Conducting follow-up audits to monitor the implementation of agreed-upon actions from previous audits and to evaluate their effectiveness.
  11. Collaboration with External Auditors:
    Coordinating with external auditors to ensure a unified approach and to avoid duplication of audit efforts, ensuring a more comprehensive evaluation of the Polytechnic’s financial and operational integrity.