Director Of Audit - (8 Post) At The Office Of The Auditor-general (oag)
The Office of the Auditor-General (OAG)
full-time
Purpose of the job
This position is responsible for the provision of technical leadership in the conduct of external audit within the National Government sectors, County Governments and
International Institutions in accordance with the Constitution of Kenya, the Public Audit Act, INTOSAI Framework for Professional Pronouncements, OAG methodology and practices and Audit Charters of International Organizations to ensure that quality audit reports are delivered within the statutory timelines.
The Director of Audit will be deployed to head an Audit Directorate in National, County
Government or a Sector. He/she may also be deployed in the Specialized Audit Services Department.
Duties and Responsibilities
Spearhead the formulation, implementation and review of the Directorate strategy and annual audit plans in line with the Corporate strategy and plans,
Advice the management on emerging issues and risks arising from the audits, best practices in public finance management and audit processes.
Participate in identifying and assessing the quality, audit and organizational risks that may adversely affect the achievement of the strategic objectives of the Office and implementing measures to mitigate the risks.
Coordinate audits of various National Government Sectors and County Governments, including Public Entities within those Sectors or Counties and International Institutions audit assignments.
Oversee efficient and effective organization, co-ordination, control and supervision of all audit or administrative functions in the Directorate.
Oversee quality management of the audits to ensure compliance with audit standards, legal, regulatory frameworks and OAG methodology and practices.
Develop and implement action plans on quality issues arising from quality reviews in line with the Quality Assurance Policy and guidelines issued from time to time.
Coordinate all audit functions under the Directorate to ensure effective and efficient delivery of audit services to the audited clients.
Oversee the development of Annual Audit Plans and assist audit staff in the planning, organizing, executing and monitoring audit operations;
Represent the Auditor-General in oversight and other committees of Parliament, County Assemblies and International Institutions.
Represent the Office in the International Organization of Supreme Audit Institutions (INTOSAI) and Regional INTOSAI organizations Working Groups,
Committees and Task Forces to support SAIs in fostering the economy, effectiveness, and efficiency of government programs for the benefit of all.
Establish effective collaboration and partnerships with organs of government, other Supreme Audit Institutions and professional organizations, international organizations, private sectors, civil society and any other relevant stakeholders in the accountability ecosystem to promote the role of SAIs in public sector auditing, accounting, transparency and accountability
Foster high standards of ethical behaviour within the Office based on the provisions of the Public Audit Act, 2015, Conflict of Interest Act, 2025, ISSAI 130 and the Code of Conduct and Ethics for the Office.
Spearhead capacity building by organizing periodic workshops to promote awareness of the public and other stakeholders on the need for transparency and accountability in the public sector.
Prepare and submit status reports for each client on implementation of audit and parliamentary recommendations to the LRO for compilation of the annual status report.
Participate in key Management Committees in the Office
Provide input in the development, implementation, and review of the strategic and operational plans for the Office.
Undertake risk assessment and evaluations of the clients to ensure appropriate resource allocation.
Review the draft audit reports for auditee institutions for quality management before presentation to the Deputy Auditor General;
Develop and monitor effective utilization of the Directorate budget;
Responsible for the quality of audits in the System and implements the quality review action plans.
Coordinate the development of audit reports by the various audit teams for submission to the Auditor-General.
Coordinate the day to day administrative and operational activities of the Department.
Provide leadership, supervision, coaching, training and development of staff in the Directorate in line with both individual and organizational performance objectives;
Monitor the individual staff performance in line with quality standards and timelines to ensure the achievement of the Directorate objectives and to also ensure an effective and motivated team.
Implement performance management initiatives / interventions in the Directorate.
Participate in the entry and exit meetings for all the clients within the Directorate
Monitor and track implementation of audit and parliamentary recommendations.
Requirements for Appointment:
A Bachelor's degree from a recognized university preferably in the fields relevant to the Audit function such as Auditing, Accounting, Finance, Economics, Mathematics, Statistics, Computer Science, or in any other disciplines relevant to the audit function from a recognized institution;
Certified Public Accountants of Kenya (CPA-K) or its recognized and equivalent qualification from a recognized institution OR Master's degree from a recognized institution preferably in the fields relevant to the Audit function such as Auditing, Accounting, Finance, Economics, Mathematics, Statistics, Computer Science, Law, Business Administration or any other relevant disciplines;
Strategic Leadership Development Programme (SLDP) or its equivalent qualification from a recognized institution will be an added advantage;
A practicing member of good standing of a professional body of accountants recognized by law will be an added advantage;
Knowledge and practical application of the Audit Management Systems;
Meets the requirements of Chapter Six of the Constitution of Kenya;
At least 15 years of practical experience in auditing from a reputable organization preferably in the public sector, three (3) of which must have been at the level of a Deputy Director of Audit or its equivalent and comparable position