The Internal Audit function at Taita Taveta National Polytechnic is a vital component of our Polytechnic governance, risk management, and internal control processes. Operating as an independent and objective assurance and advisory activity, the Internal Audit Function plays a critical role in promoting accountability, transparency, and continuous improvement within the polytechnic.
The function is guided by the Constitution of Kenya,2010, Public Finance Management Act, 2012, the Mwongozo Code of Governance for TVET, relevant Treasury circulars, and the Global internal audit standards (GIAS 2024) issued by the Institute of Internal Auditors (IIA). We are committed to upholding the highest standards of professionalism, integrity, and confidentiality in the execution of our duties.
Mandate of the Internal Audit Function
The Internal Audit function derives its authority from the Audit Charter approved by the Audit and Risk Management Committee of the Polytechnic’s Governing Council. The department has unrestricted access to all records, personnel, and physical properties relevant to the performance of its duties.
Our primary mandate is to provide independent, objective assurance and advisory services designed to add value and improve the Polytechnic’s operations. We assist the Polytechnic in accomplishing its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Reporting Structure
To safeguard independence and ensure objectivity, the Internal Audit function follows a dual reporting structure.
- Functional Reporting
The Internal Auditor reports functionally to the Audit and Risk Management Committee of the Governing Council.
- Administrative Reporting
The Internal Auditor reports administratively to the Principal/Council Secretary for day to day operational support.
Commitment to Good Governance and Continuous Improvement
The Internal Audit Department is committed to promoting a culture of continuous improvement, ethical conduct, and public sector accountability.
CPA Mwakio A.Ndau
