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John Gathogoh

Diploma in Internal Audit, KCA University, Kenya


Organisations are created to achieve specific goals and objectives. Unfortunately, goals are not always achieved as expected, because they should be reached in a context of risky environments. Internal auditing is one of the main organizational functions that deal with risk exposure and management. This study is aimed at presenting the role of the internal auditing function in enterprise risk management in Co-operative College of Kenya. It also highlights how internal auditors should effectively play their roles in enterprise risk management. In order to successfully perform the research, it was necessary to use a research methodology. In this context, the literature review helped in describing, in details, some key notions, namely risk and risk management. The purpose was to understand more deeply how to deal with the various risks that generally threaten any organisation. This theoretical analysis was then applied to the Co-operative College of Kenya. Reliable data was collected and obtained from this institution, especially with regard to internal auditing and risk management. Thus, the following aspects were investigated: The current role of internal auditors in Co-operative College of Kenya; and The situation of risk management in Co-operative College of Kenya. Interviews and questionnaires were submitted to Heads of departments, units and sections. This inquiry assisted in determining the principal internal auditing and enterprise risk management problems in Co-operative College of Kenya. After that, suitable solutions were measured against the specifications and requirements. The results of this research gave way to the recommendation that enterprise risk management in Co-operative College of Kenya should be managed by College Council and management. Furthermore, internal auditors could help in identifying, evaluating and reporting on all possible risks surrounding the Co-operative College of Kenya.

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