Practice Area 01

Audit & Assurance Services

Our Audit & Assurance services are built on independence, rigour, and a systematic approach to evaluating financial statements and internal control environments. Every audit we conduct is guided by applicable statutory reporting requirements and ICPAK professional standards — resulting in opinions that stand up to scrutiny from regulators, investors, and stakeholders alike.
Our Audit Approach

In all audits, we evaluate the design and effectiveness of internal controls, assess risk, and provide recommendations for improvements — delivering an independent opinion that creates confidence for all stakeholders.

Statutory & External Audit

Statutory audits are conducted in accordance with specific legislative reporting requirements, resulting in an independent opinion on whether financial statements present a true and fair view. We serve companies, NGOs, saccos, and public sector entities.

  • Independent audit opinion on financial statements
  • Compliance with IFRS, IPSAS, and local reporting standards
  • Evaluation of accounting policies and estimates
  • Detailed management letter with internal control findings
  • Assessment of going concern and material misstatements
  • Audit for companies, NGOs, saccos & public bodies
Internal Audit

Our internal audit services bring a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, internal controls, and governance processes — helping organisations accomplish their strategic objectives.

  • Risk-based internal audit planning and execution
  • Review of operational processes and controls
  • Assessment of compliance with policies and procedures
  • Governance and accountability framework review
  • Internal audit reports with prioritised recommendations
  • Co-sourced or outsourced internal audit function setup
Forensic Audit

We conduct forensic audits to investigate specific alleged fraud, corruption, asset misappropriation, or financial irregularities. Our findings are comprehensive, documented to evidentiary standards, and suitable for use in legal and disciplinary proceedings.

  • Investigation of fraud, corruption, and financial misconduct
  • Asset tracing and recovery support
  • Evidence gathering and documentation for legal proceedings
  • Employee misconduct and procurement irregularity investigations
  • Expert witness testimony support
  • Post-investigation control improvement recommendations
Information Systems Audit

Our IT audit services evaluate the controls over information systems and technology infrastructure to ensure data integrity, system reliability, cybersecurity preparedness, and compliance with relevant standards, regulations, and organisational policies.

  • IT general controls review (access, change management, operations)
  • Application controls assessment for accounting systems
  • Data integrity and system reliability evaluation
  • Cybersecurity and data protection review
  • ERP and financial system audit (QuickBooks, Sage, Navision)
  • IT compliance with regulatory requirements
Tax Clinics & eTIMS Guidance

Our tax clinics provide a focused, structured environment to address the evolving landscape of Kenyan taxation. We offer practical hands-on guidance on implementing and managing eTIMS — Kenya Revenue Authority's Electronic Tax Invoice Management System — ensuring your electronic invoicing processes meet all statutory requirements and dramatically reduce non-compliance risk.

  • eTIMS system setup, configuration, and onboarding support
  • Training staff on eTIMS invoice generation and submission workflows
  • KRA compliance health check and gap analysis
  • Practical workshops on current Kenyan tax changes
  • Ongoing eTIMS compliance monitoring and advisory