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The Role of Audit Committee

Article by Jack Kiche – Chairman Audit Committee

The Committee facilitates the work of the Board by enabling them to tackle key areas of the business of the Sacco effectively.

The primary responsibility of the Audit Committee is to ensure that an effective system of internal controls is in place that safeguards the operations and the assets of the Sacco. The Committee therefore oversees the Internal Audit function. It is also responsible for the coordination and conduct of the external audit, recommendation of external auditors to the Board and monitoring the ethical conduct of the Sacco.


Risk Management In The Sacco By James Gathuku

SACCO’s can categorize their risks into three broad categories, including: strategic, financial, and operational. The risk management process includes reviewing strategic plans and process documentation, identifying and analyzing control measures, determining where deficiencies exist or processes need to be changed, and establishing standards and metrics for monitoring risks.

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