Internal Audit Manager

Role Objective

Provide independent oversight of end-to-end operational and financial controls across depots, warehouses, plants and distribution operations, with a strong focus on identifying revenue leakage, inventory losses, process gaps, unauthorized transactions and control weaknesses.

Key Responsibilities

Conduct regular physical and process audits across depots, warehouses and plant locations.

Review stock receipt, storage, transfers, dispatches, returns and inventory adjustments.

Verify GRN/MIGO transactions against physical receipts, purchase orders and supporting documentation.

Review GRIR ageing and identify unexplained or long-outstanding balances.

Review the Sales Order → Delivery → PGI → Invoice → Collection cycle and identify unbilled dispatches and revenue leakage.

Monitor POD compliance and reconcile FG Out → Delivery → POD → Invoice → Customer Ledger.

Review route-wise sales, stock and collection reconciliation, including M-Pesa, cash and bank collections.

Conduct surprise stock counts and investigate shortages, excesses, wastage, damages and unusual adjustments.

Review procurement and vendor controls, including duplicate invoices, unsupported expenditure, non-PO purchases and vendor reconciliations.

Review transport and fleet controls, including fuel consumption, vehicle utilization, transporter billing and route costs.

Identify SAP/system loopholes, manual workarounds and access weaknesses that may create financial exposure.

Quantify revenue leakage, establish root causes and accountability, and follow up corrective actions until closure.

Prepare monthly Internal Control and Revenue Assurance Reports highlighting exceptions, financial impact, recurring failures and high-risk areas.

Qualifications & Experience

Degree in Finance, Accounting or a related field.

CPA (K) or ACCA Finalist.

7–10 years’ experience preferred.

Experience in FMCG, dairy, beverages, distribution, finance or internal audit environments preferred.

Strong experience in internal controls, financial reconciliation, inventory controls and revenue assurance.

Strong SAP and analytical skills would be essential for effective performance of the role.