IAGD Insights2019-06-28T10:19:53+00:00

IAGD Insights

The Internal Auditor General Department (IAGD) of the National Treasury supports Accounting Officers and AIE Holders in the Ministries, Departments, and Agencies in the effective discharge of their responsibilities by evaluating and reporting on the effectiveness of the internal controls systems implemented by Accounting Officers and AIE Holders to ensure:

  1. The appropriate assessment of risk and adoption of strategies to managerisks to within acceptable levels;
  2. Compliance with applicable policies, procedures, laws and regulations;
  3. The reliability of internal and external reporting and accountabilityProcesses; and
  4. Compliance with the relevant codes of conduct and ethical guidelines.

The Internal Auditor General Department (IAGD) has been undergoing transformation for the last twelve (12) years with support from the Government of Kenya (GOK) and other development partners under PFMR programme. Key aspects of the ongoing reform initiatives include;

  1. Re-aligning the functioning of internal audit along best practice guidelines issued by the Institute of Internal Auditors (IIA),
  2. Shift from transactions/compliance audit procedures to more value adding Risk Based Audit Approach and Value for Money audit methodologies.
  3. Introduction and adoption of modern data analytic tools and audit management system to improve efficiency in delivery of internal audit services in the public sector,
  4. Introduction of ministerial audit committees to enhance governance in the public sector,
  5. Piloting and implementation of the Institutional Risk Management Policy Framework (IRMPF) in the public sector.


Key customers of the internal audit services are:

  • Accounting Officers;
  • Boards of Directors (including Non-Executive Directors);
  • Audit and Risk Assurance Committees (ARACs);
  • The National Treasury;
  • The members of the Legislature;
  • The Kenyan Public; and
  • Senior management directly involved in the areas subject to internal audit review, and any recommendations thereon.