Vihiga County whose headquarters is in Mbale is Located in the Western Region of Kenya. It boarders Nandi to the East, Kisumu County to the South, Siaya County to the West and KAKAMEGA County to the North. It is one of the four Counties in the former Western Province. Vihiga County has five Constituencies; Luanda, Emuhaya, Hamisi, Sabatia and Vihiga. The County’s population stands at 612,000. To qualify for appointment, applicants must meet the following: Be a Kenyan citizen. Bachelor's degree from a recognized institution in Kenya. Minimum 10 years' experience, 5 in senior management. Meets Chapter Six of the Constitution requirements. Never employed by the County and no business dealings with Vihiga County within the last 2 years. Understands national values & governance principles (Articles 10 & 232, Constitution of Kenya, 2010) Understands the objects, principles and functions of the County Government of Vihiga Good grasp of government operations Not holding any political office Membership in good standing of a professional body is an added advantage Duties and Responsibilities Assess the performance of the head of internal audit Review internal/external audit reports and recommendations after management, to confirm action is taken. Follow up on PAC/PIC recommendations to ensure they are fully implemented Liaise with internal and external auditors, with oversight focus on: The changing business environment Changing financial reporting requirements, Audit findings, including governance, risk and control issues. Risks and judgment areas Written management responses to specific audit recommendation