OFFICER, INTERNAL AUDIT – SYSTEMS AND GENERAL AUDIT

KEY RESPONSIBILITIES

· Audit

planning and risk assessment

· Systems

and general audit execution

· Audit

reporting and communication

· Monitoring

and follow-up of audit recommendations

MAIN ACTIVITIES

Audit Planning

·

Plan and conduct assigned risk-based systems,

operational, financial, branch and compliance audits in line with the approved

Internal Audit Plan.

·

Prepare audit plans, programmes and testing

procedures based on identified risks, audit objectives and key controls.

·

Determine the scope of systems audits covering

IT infrastructure, applications, data and technology-enabled business

processes.

Systems Audit Execution

·

Evaluate IT general and application controls,

including user access, privileged access, segregation of duties, user account

administration and transaction processing.

·

Review controls over the core banking system,

digital banking platforms, system interfaces, data integrity, system logs and

audit trails.

·

Assess cybersecurity controls, including

security patching, vulnerability and incident management, and system

monitoring.

·

Review system development, acquisition, change

management, testing and implementation processes.

·

Evaluate IT operations, backups, disaster

recovery, business continuity, database security and third-party technology

services.

·

Assess compliance with applicable IT policies,

data protection requirements and relevant CBK regulatory guidelines; analyse

system-generated reports and electronic records to identify anomalies and

control weaknesses.

General Audit Execution

·

Conduct assigned audits of business units,

branches, financial and operational processes, transactions and regulatory

compliance.

·

Test the design and operating effectiveness of

internal controls through document review, transaction testing, staff

interviews, reconciliations and other appropriate audit procedures.

·

Carry out spot checks, including cash counts,

and review supporting documentation to assess compliance with approved

policies, procedures and applicable laws and regulations.

·

Prepare and maintain complete audit working

papers documenting procedures performed, evidence obtained and conclusions

reached.

Audit Reporting

·

Prepare draft audit reports identifying control

weaknesses, risks, root causes and practical recommendations.

·

Discuss findings with relevant IT personnel,

departmental heads and other responsible staff; obtain management responses and

agreed action plans.

·

Submit timely, clear and evidence-based reports

to the Internal Audit Manager for review and escalate significant or urgent

control weaknesses.

Monitoring and Follow-Up

·

Track implementation of agreed management

action plans and verify corrective actions through supporting evidence and

follow-up testing.

·

Report overdue actions, recurring deficiencies

and unresolved high-risk findings to the Internal Audit Manager.

·

Undertake special reviews and investigations as

assigned by the Internal Audit Manager or authorised governance bodies.

·

Perform other related duties assigned by the

Internal Audit Manager, consistent with the role and the Bank’s Internal Audit

Charter.

DECISION-MAKING AUTHORITY

The

Officer’s authority is limited to assigned engagements and responsibilities

under the approved Internal Audit Plan.

·

Develop audit programmes and determine

appropriate testing procedures within the approved audit scope.

·

Document audit findings, recommend risk

classifications and propose corrective actions.

·

Verify implementation of agreed management

action plans and escalate significant control weaknesses or emerging risks.

The

Officer makes recommendations to the Internal Audit Manager, who reviews the

audit work and approves reports in accordance with the Bank’s governance

framework. The Officer shall not implement, operate or manage the controls

being audited.

GOVERNING FRAMEWORK

In

performing the role, the Officer shall be guided by:

·

The Bank’s Internal Audit Charter, approved

policies and procedures.

·

Applicable Kenyan laws and regulations,

including the Banking Act, the Microfinance Act where applicable, and the Data

Protection Act, 2019.

·

Applicable CBK prudential guidelines and

relevant regulatory requirements, including AML/CFT obligations where relevant

to the audit assignment.

·

The Global Internal Audit Standards and

relevant IT audit and information security frameworks.

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