Mr. Richard Mobutu Nyakondo

Senior Internal Auditor 

In June 1999, the Institute of Internal Auditors’, (IIA)’s Board of Directors approved a new definition of auditing as ‘An independent objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes’.Kisii University supports Internal Audit as an independent appraisal function to examine and evaluate activities at the University as a service to management and the council. The mission of internal audit is to support the departments in the effective discharge of their responsibilities. To this end, internal audit will furnish them with analyses, recommendations, and information concerning the activities examined.VISION
To be recognized for its exemplary professionalism in the discharge of its duties.MISSION
To provide independent, objective assurance and consulting services designed to add value and improve the University’s system of operations, control and governance processes to assist management in ethically, effectively and efficiently fulfilling its responsibilities.CORE VALUES
a) Professionalism
b) Integrity
c) Transparency
d) Accountability.OBJECTIVES
The Internal Audit Charter sets out the purpose, authority and responsibility of the Internal Audit Department so that it can provide an efficient and effective service.The main objective of the Internal Audit Department is to ensure that proper books of accounts are maintained and the financial statements reflect the true and fair view of the financial position of Kisii University.The specific objective of the Internal Audit department is to:
a.    conduct audits on identified risk areas/specific functions to ascertain the effectiveness and efficiency of operations.
b.    ensure that the University complies with statutory obligations, plans, policies and procedures by compiling quarterly compliance reports.
c.    ensure that the University assets are accounted for and safeguarded from loss or pilferage by carrying quarterly stock take.
d.    evaluate and provide recommendations to improve operating efficiency and internal controls through quarterly reports.
e.    conduct investigations on suspected cases of fraud or forgery and make appropriate recommendations for management action.
f.    carry out financial and operational audits to ensure that commitments, authorizations and receipt of disbursement funds are properly and accurately recorded and reported.
Internal Audit Department’s work will encompass all systems, processes, operational and management controls and shall not be restricted to the audit of systems and controls necessary to form an opinion on financial statements. All systems will be included in the audit risk assessments and hence considered for review subsequently.In assessing the adequacy and effectiveness of the University’s internal control structure, the Internal Audit Department will:
a.    ensure that risk management processes are effective and significant risks are appropriately identified and managed.  
b.    review financial and operating information and the means used to identify, measure, classify and report such information to validate the reliability and integrity of the process.
c.    review policies, plans, procedures, rules and regulations that could have a significant impact on operations to determine whether the University is in overall compliance.
d.    review the means to safeguard assets as well as the adequacy and effectiveness of applicable policies and practices.
e.    appraise the economy and efficiency with which resources are acquired and employed respectively.
f.    review operations and programs to ascertain whether the results are consistent with established objectives.
g.    evaluate the potential occurrence of fraud and ensure that fraud risk is managed.  
h.    ensure that ethics and values are promoted within the organization.
i.    ensure that employee’s actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
j.    ensure that information technology governance supports Kisii University strategies, objectives, and the organization’s privacy framework.
k.    ensure that information technology security practices adequately protect information assets and are in compliance with applicable policies, rules, and regulations.Opportunities for improving management control, quality and effectiveness of services, and the organization’s image identified during audits are communicated to the appropriate levels of management.
a)    Authority
The Internal Audit Department functions under the policies established by the Audit, Governance and Risk Management Committee of Kisii University and the University Council under delegated authority. 
Internal Audit is authorized to have full, free and unrestricted access to information including records, computer files, property, and personnel of the University in accordance with the authority granted by approval of the Internal Audit Charter and applicable Government Statutes, except where limited by law.
In performing the Audit function, Internal Audit has no direct responsibility for, nor authority over any of the activities reviewed. The Internal Audit review and approval process does not in any way relieve other persons in the organization of the responsibilities assigned to them.b)    Independence
To permit the rendering of impartial and unbiased judgment essential to the proper conduct of audits, Internal Audit will be independent of the activities it audits. Internal Audit will not have direct responsibility for, or authority over, any of the activities reviewed, and will not engage in activities, which would normally be reviewed by Internal Auditors. This will not preclude Internal Auditor’s proactive involvement with management in planning processes, committees or special assignments that have been approved by the Audit, Governance and Risk Management Committee.The Internal Audit’s review and appraisal does not in any way relieve other persons in the organization of the responsibilities assigned to them. The Responsibility for complying with policies as well as correcting deficiencies rests with the respective administrators and management.c)    Reporting lines
The Chief Internal Auditor reports to the Vice Chancellor administratively and to the Audit, Governance and Risk Management Committee (AGRM) functionally. The functional reporting line should go directly to the Audit, Governance and Risk Management Committee to ensure the appropriate level of independence and communication. Consequently, the Chief Internal Auditor will report to the Vice Chancellor on issues concerning budgeting and management accounting, human resource administration, and administration of the organization’s internal policies and procedures. The AGRM committee will approve the Internal Audit Charter and Annual Audit Work Plan. This organizational structure is designed to allow the Internal Audit Department to be independent and to effectively accomplish its purpose. The Chief Internal Auditor (CIA) has direct line reporting to both to the Audit, Governance and Risk Management Committee and the University Council. For administrative logistics, the Chief Internal Auditor has a dotted reporting line to the Vice Chancellor.RESPONSIBILITIES
The Internal Audit Department will:
a)    conduct its work in accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics promulgated by the Institute of Internal Auditors, the International Standards on Auditing as well as other professional auditing standards that may be applicable.
b)    annually develop and execute a work plan that is reviewed and approved by the Audit, Governance and Risk Management Committee.
c)    provide the Audit, Governance and Risk Management Committee with a preliminary written report of the results and recommendations of each audit, analysis, review or investigation carried out. The reports will contain the department’s and management’s response to recommendations and will be distributed to the members of the Audit, Governance and Risk Management Committee two weeks before its meeting. The report must include any significant issues up to the date of preparation of the report.
d)    follow up on management’s response to Internal Audit’s recommendations to determine if agreed upon internal control improvements have been implemented.
e)    coordinate and follow up on all audit reports with independent or external auditors as well as any examinations performed by regulatory agencies
f)    investigate known or suspected acts of fraud involving University funds, property and employees in coordination with the appropriate University officers.
g)    conduct special audits or studies as directed by the Vice Chancellor.
h)    observe the Code of Ethics as presented in Part 4 of the audit manual.Downloads
1.    Internal Audit Manual (Coming Soon)
2.    List of Internal Audit Personnel
Mr. Richard Mobutu Nyakondo        -    Senior Internal Auditor
Ms. Priscillah Kemunto Getengah    -     Assistant Internal Auditor
Ms. Linet Wakio Mlaghui            -    Senior Internal Audit Assistant
Mr. Benjamin Osoro Ogata        -    Senior Internal Audit Assistant
Mr. Tom Otero Okenye            -    Audit Assistant/Clerk
Mr. Nicodemus Marube Isoe        -    Audit Assistant/Clerk
Ms. Ledizia Kemunto Maobe        -    Cleaner/Messenge

Upcoming Events


Kisii University Kericho Campus, through the office of Research and Extension is pleased to host Prof. Tumi Khumalo, Associate Professor of Psychology from North-West University in South Africa.

Prof. Khumalo will present a public lecture on the Principles of and Relevance of Positive Psychology in Africa which will be held on 25th March, 2017 at the Main Campus, Old Moot Court.

His research, in the broad field of Positive Psychology, focuses on measurement and psychometric properties, understanding and promoting youth well-being, as well as cross-cultural studies in Positive Psychology. He is also a co-editor of a research-informed South African teaching textbook on Positive Psychology entitled “Towards flourishing: Contextualizing positive psychology”.

In 2013, He joined Optentia Research Focus Area (NWU, VTC) as a researcher and Associate Professor. Currently he leads the Psycho-social well-being and communal thriving sub-programme in Optentia. Researchers in this subprogram are interested in value-adding research that focuses on understanding, measuring, and promoting psychosocial well-being among youth and adults in the various life domains. His students’ work focuses on cross-cultural adaptation of psychological conceptual and operational models, and quantitative correlational studies. The specific areas of interest include VIA strengths and virtues, meaning in life, eudaimonic well-being, basic psychological needs, as well as self-efficacy and hope.



No upcoming workshop





DATES -  20th-22nd  JUNE 2017


This year’s conference theme seeks to use a multidisciplinary approach in adressing reseach, innovations and Sustainable Development Goals(SDGs). Research in university is geared towards adressing underlying problems and seeks solutions for these problems. Research  and innovation therefore is key to adressing the 17 actions for Sustainable development Goals(SDGs). This conference aims at bringing to the academia and general public the various research activities and innovations that have been undertaken/developed by various researchers, in achieving the SDGs and therefore improving the quality of lives of communities. 

A call is now made for abstracts for paper/poster presentation for following Sub-themes.The abstract should not be more than 300 words and in Times Roman font 12

  • Environmental and Natural Resources
  • Education for sustainable development
  • Heritage and arts
  • Science and Technology
  • Trends and Changes in Agriculture
  • ICT and Innovations
  • Law,Politics and Human Rights
  • Climate Change
  • Gender issues
  • Socio-Economics, entrepreneurship
  • Health
  • Governance , democracy, citizen participation and civil rights
  • Foreign policy and international relations
  • Research, Innovations and Partnership
  • Sustainable Tourism


  • 3rd  April  2017.  Deadline for abstract submission
  • 10th   April  2017.   Communication of Accepted Abstracts
  • 3st May 2017. Deadline for submission of full papers
  •  20th – 22nd  June  2017.  Conference 
  •  27th September 2017.  Release of Book of Abstracts.
  • 11th  November 2017 Release of Conference Proceedings.
  • East Africa students:                Kshs  5000
  • East Africa Participants            Kshs  8,000                 
  • International:  students             USD   100
  • International Participants:         USD   200

To be  paid to:

  • Bank:                                 Kenya Commercial Bank
  • Branch:                              Kisii Town
  • Account Title:                     Kisii University – Attention Conference 2017
  • Account No:                       1151310557
  • Bank Swift Code:                KCBLKENX

The abstracts to be e-mailed to both: /

Not later than 3rd   April 2017

For further information please visit Our website :

Tel: +254773452323

E-MAIL  : /