The Institute of Internal Auditors Kenya (IIA Kenya) is leading the development of a new Internal Audit Bill to provide legal backing and professionalize internal auditing in Kenya, aiming to become a case study for Africa.

• The bill seeks to establish a strong legal framework enhancing the authority, independence, and accountability of internal auditors in both public and private sectors.
• Dr. Sammy Kimunguyi, Internal Auditor General at the National Treasury, emphasized the shift towards an advisory role for auditors.
• The legislation will regulate practices, protect auditors from victimization, and introduce disciplinary mechanisms, drawing from the African Model Internal Audit Bill.
• IIA Kenya has formed a legislation sub-committee and a curriculum development sub-committee to advance the bill and create a Kenyan internal audit certification.