​

Audit Planning and Coordination

• Develop a detailed audit plan covering all SACCOs under the Union.
• Identify key risk areas and determine the audit scope and methodology.
• Coordinate with management and finance teams to schedule audit activities.

Financial Statement Audit

• Examine financial records, transactions, and supporting documentation for accuracy and completeness.
• Ensure compliance with International Financial Reporting Standards (IFRS) and applicable regulatory requirements.
• Verify asset and liability balances, revenue recognition, and expense allocations.

Internal Controls and Compliance Review

• Assess the effectiveness of internal controls, policies, and procedures within the Union and member SACCOs.
• Identify gaps, weaknesses, or risks and recommend improvements.
• Ensure compliance with statutory, regulatory, and donor requirements where applicable.

Audit Reporting

• Prepare comprehensive audit reports detailing findings, recommendations, and corrective actions.
• Present audit findings to the Union’s Board of Directors and management in a clear and professional manner.
• Follow up on the implementation of audit recommendations.

Special Assignments

• Conduct investigations or special audits as requested by the Board or management.
• Provide guidance on accounting policies and procedures.