How internal auditors can help detect and fight graft

Auditors can help the Government fight corruption if they embrace professional ethics to ensure public resources are well utilised.

Institute of Internal Auditors of Kenya (IIAK) chairperson Victoria Angwenyi said the ongoing fight against graft should involve auditors closely.

"Internal auditors should help detect fraud and report to the audit committees to avert loss of public funds, who will take up the matter if the employer does not want to listen to issues being raised about fraud or fails to act to stop fraud,” said Ms Angwenyi.

She, however, said there are dedicated audit committees doing their jobs faithfully. For instance, she said if we had an audit committee in Maasai Mara University, whose financial misappropriation was exposed recently, the internal auditor would have reported the issue to the committee.

It is a requirement that audit committees be established in all ministries, departments and agencies and county governments.

Independent directors of audit committees normally boost the quality of monitoring because they are not associated with the company either as bureaucrats or human resources.

Ms Angwenyi, also the Director School Audit Services in the Ministry of Education, said lack of automation using TeamMate internal audit management software, failure to implement recommendations of auditors report and personal integrity issues are still affecting auditing process in Kenya.

"Currently, in the ministry, we have 200 internal auditors instead of 500 needed, who are serving all 47 counties and where there are many public schools, we are forced to put more than one internal auditor like in Kitui County, where I have five of them. On resources, we need enough vehicles and financial support to reach all the schools assigned to us,” she told Weekend Business.

Automation, she said could have quickened the process unlike now, where the manual process takes longer than the normal 14 to 21 days it should take.

The software, she said is currently being used at Teachers Service Commission (TSC) and National Treasury. She revealed that they are currently developing the private sector audit bill, which is still in a draft stage that will regulate the profession for both public and private auditors.