Internal Audit

Internal Audit is an independent internal management support function that exists to ensure the efficient and effective use of the county’s resources. It is a critical component of the internal financial controls necessary to protect the county’s financial interests, while also acting as a feedback mechanism to departments on their use of public resources. This function often works complementarily with External Audit, both of which report, against their different mandates, to an Independent Audit Committee established by the County Government.

Linkages

Upstream: Budgeting, Budget Implementation Circular, Budget Execution

Downstream: Budget Execution, Monitoring and Reporting