Adding value to Nyandarua service delivery by providing an independent and objective service to assist in the identification, evaluation, and mitigation of risk.


Adding value to Nyandarua service delivery by providing an independent and objective service to assist in the identification, evaluation, and mitigation of risk.


The Internal Audit unit was established in accordance with Section 155 (1) of Public Financial Management Act, (No. 18 of 2012) of the Laws of Kenya. Section 155 (1) of the PFM Act states, “A county government entity shall ensure that it complies with this Act and has appropriate arrangements for conducting internal audit according to the guidelines issued by the Accounting Standards Board.”

The purpose of Internal Audit is to assist the County Government of Nyandarua in accomplishing its objectives by bringing a systematic, disciplined approach, to evaluate and improve the effectiveness of risk management, control, and governance processes


  1. Reviewing the governance mechanisms of the County Government and mechanisms for transparency and accountability with regard to the finances and assets of the County Government;
  2. Conducting risk-based, value-for-money and systems audits aimed at strengthening internal control mechanisms that could have an impact on achievement of the strategic objectives of the County Government;
  3. Verifying the existence of assets administered by the County Government and ensuring that there are proper safeguards for their protection;
  4. Providing assurance that appropriate institutional policies and procedures and good business practices are followed by the County Government;
  5. Evaluating the adequacy and reliability of information available to management for making decisions with regard to the County and its operations.







Transparency and accountability


  • The Government of the Republic of Kenya
  • The County Government of Nyandarua
  • Members of County Assembly of Nyandarua
  • The Public Service Board of the County Government of Nyandarua
  • The Office of the Auditor General (Kenya National Audit Office)
  • Office of the Controller of Budget
  • The Public Sector Accounting Standards Board
  • Other government institutions tasked with monitoring the governance and operations of County Governments
  • The general public


  • We draw our  mandate  from Public Finance Management Act Regulations of 2015 [Section 155] which encompasses on:


  1. Review and evaluation of budgetary performance, financial management, transparency and accountability mechanisms and processes in the County Government of Nyandarua,; specifically:
  • The internal control environment within the County and present recommendations on how to improve these controls;
  • Review policies and procedures and ensure they are adequate and completely addresses the processes within the County Government;
  • Review the culture that is embedded within the County Government and ensure it is committed to ethical and lawful behavior;
  • Review performance against budget.Review the planning and execution the budget in line with County Government priorities, and whether the budget contributes to implementation of County Government’s objectives;
  • Review the use of budgeted resources to ensure they contribute to efficient service delivery and value for money to the county residence; and
  • Carry our audit of internal controls and issue reports with recommendation on improvement of identified gaps.
  1. A duty to give reasonable assurance through the Audit Committee on the state of risk management, control and governance within the County Government of Nyandarua, specifically;


  • Review enterprise risk management framework and associated procedures in order to identify and manage financial and business risks facing the County Government of Nyandarua;
  • Improve management’s awareness of the need to identify and manage risks;
  • Validate risks with management across the processes and functions within the ministries; and
  • Establish a basis for a risk-based internal audit work plan aligned with the risk framework.
  1. Reviewing the effectiveness of the financial and non-financial performance management systems of the County Government of Nyandarua
  • Non-Financial Performance Management: Review of ratio-based performance measures, excluding the monetary value; such as customer satisfaction, employee engagement and satisfaction, quality of service provision, improving the way the public view of the operations of the County Government, etc. Non-financial performance measures are considered to be leading indicators of future financial performance.
  • Financial Performance Management: Measures of how well the County Government utilizes the assets and available resources/facilities to generate revenue, and how well it manages costs in the execution of its mandate.



Public Finance Management Acts Regulations of 2015 gives the Internal Audit Operational Independence through reporting , ie The Head of Internal Audit should report to the accounting officer administratevly and functionally to the audit Comittee ,All Internal Audit activities shall remain free of influence by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of a necessary independent and objective mental attitude.

Internal auditors shall have no direct operational responsibility or authority over any of the activities audited. Accordingly, they will not implement internal controls, develop procedures, install systems prepare records, or engage in any other activity that may impair internal auditor’s judgment.

An internal auditor shall not perform audit assignments for providing assurance relating to activities and structures on which he or she has provided consulting services or in which he or she had been employed over in the last twelve (12) months.

Internal auditors must exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors must also make a balanced assessment of all the relevant circumstances and not be unduly influenced by their own interests or by others in forming judgments.



The treasury Gazette Notice dated 15/04/2016 No.2690 outlines the on the appointment of Audit Committees. Treasury Cabinet Secretary circular No. NT/IAG/GEN/055/(164) requires that all Counties to establish an Audit Committee by 01/07/2016.

In accordance with Public Financial Management Act (2012) Regulations [Section 165], the main purpose of the Audit Committee of the County Government of Nyandarua shall be to provide oversight over the issues of risk management, system of internal control and governance and associated assurance. The responsibility over the management of risk, control and governance processes remains with the management of the County Government of Nyandarua.

The Audit Committee shall also oversee the process of follow up on the implementation of the recommendations proposed by the internal and external auditors respectively.



The current audit committee members comprise of the following;

  1. Ms Esther Ngiya      -Chairman
  2. Mr Mariam Mwai  –County Treasury representative
  3. Mr Alex Njihia  –Member
  4. Dr Nelson Kuria  – Member
  5. Mr Mutuga Mbogo –Secreraty/Head of Internal Audit