Internal Audit Quality Assessors Program

Event: Internal Audit Quality Assessors Program (Mandatory for Internal Auditors)

Date: March 17- 21, 2025

Venue: Naivasha



The Government of Kenya through Gazette Notice No 5440 of 8 July 2014 adopted the International Professional Practice Framework (IPPF) for Internal Auditing Standards by IIA. This requires all internal audit functions in state organs and public sector entities to adhere to IPPF.

In line with the newly issued Global Internal Audit Standards that are effective January 9, 2025, the Quality Assessment Manual now incorporates the requirements of the 2024 Global Internal Audit Standards. The Standards contain many updates and clarifications to enhance the profession of internal auditing, some of which will have an impact on external quality assessments. The Standards also seek to elevate the quality of the assessments by requiring an internal audit function to demonstrate not only conformance with the Standards but also performance.

Internal Audit Guidelines for National government entities provide that compliance can only be ascertained through a Quality Assessment Review and where none has been conducted then there is no basis for confirming compliance. The private sector is also required by the Institute of Internal Auditors to adopt Internal Auditing Standards and therefore expected to comply with the standards by undertaking Quality Assessment Review. The Standards, requires the Head of Internal Audit to develop and maintain a quality assurance and improvement program that includes internal and external assessments.

Internal assessments involve ongoing monitoring of the performance of the internal audit activity and periodic self-assessment by persons within the organization with sufficient knowledge of internal audit practices. External assessments on the other hand are to be conducted by a qualified, independent assessor/s from outside the organization at least once every 5 years. The regulations and the Internal Audit guidelines provide for the external quality assessment to be undertaken at least once every 3 years but not later than 5 years by a professionally recognized body or institution.

Internal audit activities have to maintain a QAIP that contains both internal and external assessments regardless of industry, sector, number of audit staff and whether outsourced or co-sourced.

Internal Quality Assessment states that internal assessments, both ongoing and periodic, report on conformance with the Standards and progress toward performance objectives.

The course is for all Heads of Internal Audit and Internal Audit Managers in public sectors, private sectors, and not-for-profit making entities who have at least 3 years of experience in internal audit. Those attending should ensure payments are made prior to the event so as to access online material 2 weeks before the date of the workshop.

Quality Assessors who have attended this program before the Global Internal Audit Standards came into effect will be required to undertake a refresher course.

The course is examinable and for one to be certified he/she has to get 80% pass. The assessment will be done on the last day of the workshop.

Participants who attend this course will get a FREE copy of the 2024 Quality Assessment Manual.

Participants who have undertaken the Internal Audit Quality Assessors Program more than 5 years ago are required to do a refresher course.

This Program will be held from March 17-21, 2025, at Naivasha. Charges are KES 80,000exclusive of VAT. Members in attendance will be awarded 20 CPE Hours.

NATIONAL INDUSTRIAL TRAINING AUTHORITY ACCREDITATION:

The Institute of Internal Auditors Kenya is an accredited training provider with the National Industrial Training Authority (NITA). The NITA registration number is NITA/TRN/558(25b). Participants who are registered levy contributors can apply to NITA for reimbursement of their fees. This applies to Kenyan citizens and is subject to NITA regulations. Visit (https://www.nita.go.ke/​​ ) for more information.