The internal audit unit is a department created by the county assembly service board and subsequently backed up by the following
Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
The internal audit unit operations and activities are governed by the internal audit charter
The purpose of this Internal Audit Charter is primarily to: –
- Recognize and emphasize the internal auditing function of CAE;
- Define the nature, objective, scope, authority, and responsibility of internal auditing activities;
- Authorize its access to records, personnel and physical property relevant to the performance of audits;
- Grant the CAE Internal Audit Department the authority necessary to achieve these objectives.