IIA Kenya chairperson CPA Lilian Mwangi during a forum in Nairobi / HANDOUTThe Institute of Internal Auditors Kenya (IIA Kenya) has taken a step towards strengthening governance and accountability in the country by initiating the process of enacting the Internal Audit Bill.
The move follows a greenlight from the global governing body, the Institute of Internal Auditors (IIA Global), allowing the Kenyan chapter to spearhead the development of local legislation that will anchor the internal audit profession in law.
IIA Kenya chairperson Lilian Mwangi said the Internal Audit Bill will elevate the profession and strengthen governance, accountability and risk management practices across public and private organisations.
"Internal auditors must play a role in promoting transparency while maintaining global standards and listening to key stakeholders," she said.
In May 2025, the African Federation of Institutes of Internal Auditors (AFIIA) launched the campaign for the implementation of the African Model Internal Audit Bill.
IIA Kenya has since been selected as a continental case study to champion the adoption of this model, providing a blueprint for other national institutes across Africa to emulate.
To fast-track the process, the IIA Kenya has established two specialised technical sub-committees.
The curriculum development sub-committee is tasked with designing a local internal audit curriculum that will lead to the creation of a professional certification for internal auditors in Kenya.
Concurrently, the legislation sub-committee is drafting the Internal Audit Bill, which will ultimately be tabled in Parliament for consideration.
IIA Kenya is also engaging in wide-ranging advocacy activities to build support for the Bill and elevate the profession. In 2025, the Institute has partnered with key institutions to ensure a strong legal and professional framework.
These include the Institute of Certified Public Accountants of Kenya in establishing a joint taskforce to oversee changes to the Public Finance Management (PFM) Act, regulations, and audit committee guidelines.
It has partnered with the Public Sector Accounting Standards Board (PSASB) to champion the adoption of the 2024 Global Internal Audit Standards within the public sector and the Public Service Commission (PSC), to strengthen the authority, independence and reporting lines of Chief Audit Executives (CAEs).
IIA is also working with the Kenya Bureau of Standards (Kebs), to promote combined assurance and adherence to professional standards.
Speaking during the second Chief Audit Executives meeting themed re-imagining internal audit, elevating with standards, Internal Auditor General of the National Treasury, Sammy Kimunguyi, emphasised the need for internal auditors to embrace technology as a game changer in the auditing process.
"Government recognises audit as a strategic partner and so the focus in auditing is now moving from an assurance to an advisory role,” Kimungunyi said.
The Bill is expected to provide a solid legal framework that enhances the authority, independence and objectivity of internal auditors, while aligning Kenya with international best practices.
If enacted, the Bill will be a landmark step in elevating the role of internal audit in governance, risk management and accountability across the public and private sectors.
