The internal audit unit is one among units in Kigamboni Municipal Council. It is an independent, objective assurance and consulting activity designed to add value and
improve an organization’s operations. It helps accomplish council’s objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (International Professional Practices Framework (IPPF) 2009). The internal audit unit was established in according to section 48 of the Local Government Finance Act, 2001 and order 14 (1-2) of Local Authority Financial memorandum, 2009. The Internal Auditor shall report directly to the Accounting Officer.
The main functions of the internal audit unit include;
Prepare annual risk-based audit Plan,
Prepare audit charter
Review and assess the adequacy and reliability of financial and nonfinancial, management and performance systems, and quality of data that support the controls (including those for risk management and corporate governance) established for the proper administration of the Council’s activities.
Review and assess the effectiveness of internal controls and make recommendations to improve where appropriate.
Review and assess procedures to check that the Council’s assets and interests are properly accounted for, adequately protected and risks are identified and effectively managed.
Check for the extent of compliance with legislation, Council policies, plans and procedures to ensure that good standards of management are maintained and that decisions taken by Council, its Committees and Management are correctly applied.
Promote and assist the Council in the economic, efficient and effective use of resources in the achievement of its objectives. This includes the provision of any consultancy (advice, facilitation, training etc.) work as well as assurance services.
Prepare quarterly internal audit reports and submit them to them to the required authorities.
Prepare and maintain audit work Register.
Purpose of Internal Audit Services.
Internal Audit is a service function organized and operated primarily for the purpose of ensuring council’s resources are efficiently, effectively and economically utilized by conducting audits in accordance with professional standards. The evidential matter
gathered from these audits forms the basis of Audit reports. Opinions and other information furnished may attest to the adequacy of internal control, the degree of compliance with established policies and procedures and/or their effectiveness and efficiency in achieving organizational objectives. The Internal Auditor may also recommend cost effective courses of action for management to consider in improving efficiencies that have been identified during an audit.
