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By: musashi
Invitation for Public Participation on County Audit Programs
The Public Sector Accounting Standards Board (PSASB) is mandated by sections 194 of the PFM Act, 2012 to prescribe frameworks and set generally accepted standards for the development and management of accounting and financial systems by all State organs and public entities. PSASB in compliance with this section, prescribes internal audit procedures and mainstreams best practices for good governance, internal controls and risk management.
Pursuant to the above mandate, the Board, in collaboration with key stakeholders developed County Audit Programs. The model audit programs have been developed to guide internal audit functions in the Counties in undertaking their audit engagements.
In line with Article 10 of the Constitution of Kenya 2010, PSASB, therefore, invites all stakeholders to provide comments on the Draft County Audit Programs before finalization and validation for eventual issuance for adoption and implementation.
The Draft Audit Guideline and Programs can be downloaded from the links below:
Please email your comments to auditstandards@psasb.go.ke before 11th June 2024 in the format below. You can also reach us by email info@psasb.go.ke or call us 020 251 1557.
No. | Audit Program Name and Section | Current Status | Recommendations | Remarks/Justification |