Auditors urged to embrace external quality assessments as profession evolves

Internal auditors have been urged to institutionalise external quality assessments as a standard practice as the profession undergoes a global transformation driven by new standards, rising stakeholder expectations, and government reforms aimed at fostering transparency and accountability.

Speaking during the 2nd edition of the Internal Audit and Risk Awards Gala held in Nairobi, Felix Koskei, the Chief of Staff and Head of the Public Service, called on the Institute of Internal Auditors (IIA) Kenya to work in partnership with the government.

This, he said, is to ensure public entities adopt External Quality Assessments (EQA) as a mandatory compliance tool.

“The Internal Audit Guidelines issued by Government underscore that compliance must be based on evidence specifically, a valid Quality Assessment Review. Anything short of this renders any assertion of compliance hollow,” said Koskei.

In the remarks delivered on his behalf by Amos Gathecha, the Deputy Head of Public Service, Koskei lauded the IIA Kenya for its role in promoting adherence to globally accepted audit standards, especially in light of the new Global Internal Audit Standards that came into effect in January 2025.

He stated that excellence in internal auditing is no longer optional but a strategic imperative aligned with broader public sector reforms.

“As the Public Service undergoes fundamental reforms aimed at achieving higher levels of integrity, transparency, and value for money, internal audit functions remain a cornerstone of this transformation. Indeed, excellence in internal audit is no longer a choice, it is a strategic imperative,” he noted.

Koskei noted that the new Global Internal Audit Standards provide a harmonized framework across five domains, enhancing global comparability and consistency in audit practices.

“These standards not only advance professionalism but also enable comparability and consistency, both of which are essential for global competitiveness and effective risk management,” he said.

Koskei also addressed the need for structural empowerment of audit offices in the public sector, referencing guidelines issued by his office positioning the Head of Internal Audit at Level 2, in line with international standards.

However, he acknowledged that the move is currently under judicial review.

“We await the court’s verdict, but let me assure you our resolve to professionalize internal audit functions remains unwavering,” he said. 

Lilian Wangechi, Chairperson of IIA Kenya, highlighted the evolution of the audit profession amid technological advances and shifting stakeholder expectations.

“With changing expectations, technological innovation, and a dynamic risk landscape, internal auditors are now expected to offer strategic insights, advisory services, and drive value creation,” she said.

Wangechi described the new Global Internal Audit Standards as a call to enhance value, build stakeholder trust, and reinforce internal audit as a key pillar of governance and organizational resilience.

Citing the Internal Audit Vision 2035 report, she emphasised the need for auditors to adopt new mindsets, develop modern competencies, and embrace emerging technologies to stay relevant.

“The profession must take key steps, developing new skills, leveraging technology, and adopting a more proactive, advisory role within organisations,” she added.