PSASB, pursuant to Section 194 of the Public Finance Management (PFM) Act, 2012, is mandated to prescribe frameworks and set generally accepted standards for accounting and financial systems in all State organs and public entities.
In collaboration with the Internal Auditor General’s Department and other stakeholders, PSASB has developed a Draft Model Internal Audit Manual to strengthen internal audit practices in the public sector.
About the Manual
The draft manual provides guidance for:
Strengthening internal audit governance and operations
Aligning audit practices with international standards
Enhancing risk management, control, and compliance processes
Submit Your Comments
We invite all stakeholders to provide feedback before finalization and adoption.
Download the Draft Manual:
📧 Submit your comments to:
auditstandards@psasb.go.ke
iag@internalaudit.go.ke
🗓 Deadline: 6th June 2025
📞 Contact Us:
info@psasb.go.ke | Tel: 020 251 1557