The Internal Audit department of Kenya Urban Roads Authority (KURA) is an independent review activity that reports administratively to the Director General and functionally to the Board Audit Committee. It was established to assist Board and Management to achieve good corporate governance within KURA

The following categories of function may be carried out by an internal audit department:

• Evaluation of risk exposures relating the organization’s governance, operations and information systems;
• Review and appraisal of the adequacy and effectiveness of the system of internal control;
• Appraisal of the relevance, reliability and integrity of management, financial and operating data/reports, risk management and control processes;
• Review of the systems established to ensure compliance with policies, plans, procedures, statutory requirements and regulations which have a significant impact on operations;
• Review of the means of safeguarding assets and verifying the existence of such assets;
• Appraisal of the economy, efficiency and effectiveness with which resources are employed;
• Review of operations or programs to ascertain whether results are consistent with the organization’s established objectives and goals, and whether the operations or programs are being carried out as planned;
• Assessment of the adequacy of established systems and procedures; and
• Conduction of special assignments and investigations on behalf of the audit committee into any matter or activity affecting the probity, interests and operating efficiency of the organization.
• Contribution to the organization’s governance process by evaluating and improving the process through which values and goals are established and communicated, the accomplishment of goals is monitored, accountability is ensured, and values are preserved.