{"id":5075,"date":"2025-12-13T06:48:42","date_gmt":"2025-12-13T06:48:42","guid":{"rendered":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/?p=5075"},"modified":"2025-12-13T07:00:47","modified_gmt":"2025-12-13T07:00:47","slug":"understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos","status":"publish","type":"post","link":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/","title":{"rendered":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)"},"content":{"rendered":"<p><a href=\"https:\/\/kenyalaw.org\/kl\/fileadmin\/pdfdownloads\/Acts\/PublicBenefitsOrganisationNo18of2013.PDF\" target=\"_blank\" rel=\"noopener\">Public Benefit Organizations (PBOs)<\/a>\u00a0play a crucial role in addressing social, economic, and humanitarian issues. According to the\u00a0<i>Public Benefit Organizations Act 2013<\/i>, a PBO is defined as a voluntary, autonomous, non-partisan, and non-profit entity that operates locally, nationally, or internationally to engage in activities that serve the public good.<\/p>\n<p>These organizations depend on donor funding, grants, and public goodwill to fulfill their missions. To maintain public trust, secure ongoing funding, and ensure compliance with legal and donor requirements, PBOs must prioritize financial transparency and accountability.<\/p>\n<p>This is where internal audit in Kenya plays a vital role.<\/p>\n<p><strong>What is a PBO Internal Audit in Kenya?<\/strong><\/p>\n<p>A PBO\u00a0<a href=\"https:\/\/ndakalaadvisory.co.ke\/trends-in-internal-audit-in-kenya\/\">internal audit in Kenya<\/a>\u00a0is a structured review of an organization\u2019s financial systems, internal controls, and governance structures. It provides assurance to donors, board members, and regulators that funds are being managed ethically, transparently, and efficiently.<\/p>\n<p>Key objectives of a PBO internal audit in Kenya include:<\/p>\n<ul>\n<li aria-level=\"1\">Ensuring accountability \u2013 Verifying that funds are allocated and utilized as intended.<\/li>\n<li aria-level=\"1\">Enhancing compliance \u2013 Ensuring adherence to donor agreements, legal requirements, and internal policies.<\/li>\n<li aria-level=\"1\">\u00a0Improving operational efficiency \u2013 Identifying inefficiencies and recommending process improvements.<\/li>\n<\/ul>\n<p><strong>How Does a PBO Internal Audit in Kenya Work?<\/strong><\/p>\n<p>A PBO internal audit typically follows three key phases:<\/p>\n<p>1.\u00a0<strong>Planning<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Defining the audit scope and objectives.<\/li>\n<li aria-level=\"1\">Conducting a risk assessment to prioritize critical areas.<\/li>\n<li aria-level=\"1\">Developing a detailed audit plan and procedures.<\/li>\n<\/ul>\n<p>2.\u00a0<strong>Execution<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Collecting audit evidence through document reviews, interviews, observations, and data analysis.<\/li>\n<li aria-level=\"1\">Evaluating the effectiveness of financial controls and identifying gaps or weaknesses.<\/li>\n<li aria-level=\"1\">Reviewing compliance with donor conditions, regulatory requirements, and internal policies.<\/li>\n<\/ul>\n<p>3.\u00a0<strong>Reporting<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Presenting findings and observations related to financial management, compliance, and governance.<\/li>\n<li aria-level=\"1\">Providing practical recommendations to enhance financial transparency and operational efficiency.<\/li>\n<li aria-level=\"1\">Following up on the implementation of corrective actions.<\/li>\n<\/ul>\n<p><strong>What Should a PBO Internal Audit Report Include?<\/strong><\/p>\n<p>A well-structured audit report is essential for decision-making. It should include:<\/p>\n<ul>\n<li aria-level=\"1\">Auditor\u2019s Opinion \u2013 A statement on whether the financial statements fairly represent the organization\u2019s financial position.<\/li>\n<li aria-level=\"1\">Findings &amp; Observations \u2013 Identification of internal control weaknesses, financial mismanagement, or regulatory compliance gaps.<\/li>\n<li aria-level=\"1\">\u00a0Recommendations for Improvement \u2013 Clear, actionable steps to strengthen governance, accountability, and efficiency.<\/li>\n<\/ul>\n<p><strong>Benefits of Internal Audits in Kenya for PBOs<\/strong><\/p>\n<p>A well-executed internal audit provides multiple advantages, including:<\/p>\n<ul>\n<li aria-level=\"1\">Stronger Internal Controls<\/li>\n<\/ul>\n<p>PBOs often have limited resources, making them susceptible to weak internal controls. Internal audits identify control gaps and help ensure donor funds and assets are safeguarded.<\/p>\n<ul>\n<li aria-level=\"1\">Compliance with Donor &amp; Regulatory Requirements<\/li>\n<\/ul>\n<p>Many donors require assurance that their funds are used as intended. Internal audits help organizations demonstrate compliance with grant agreements, national laws, and sector regulations.<\/p>\n<ul>\n<li aria-level=\"1\">\u00a0Enhanced Transparency &amp; Accountability<\/li>\n<\/ul>\n<p>Public trust is the backbone of a PBO\u2019s success. Internal audits promote financial transparency and ensure processes are followed, reinforcing stakeholder confidence.<\/p>\n<ul>\n<li aria-level=\"1\">\u00a0Operational Efficiency &amp; Process Improvement<\/li>\n<\/ul>\n<p>Beyond finances, internal audits assess overall operations, helping PBOs streamline service delivery, procurement, and resource allocation.<\/p>\n<ul>\n<li aria-level=\"1\">Fraud Detection &amp; Prevention<\/li>\n<\/ul>\n<p>Due to informal processes and reliance on key individuals, PBOs can be vulnerable to fraud and financial mismanagement. Internal audits help detect and mitigate risks early.<\/p>\n<p><strong>Common Pitfalls in PBO Internal Audit in Kenya<\/strong><\/p>\n<p>Despite their importance, PBO internal audits often encounter challenges such as:<\/p>\n<ul>\n<li>Lack of Understanding of Donor Conditions \u2013 Internal auditors may overlook specific grant agreements, leading to missed compliance risks.<\/li>\n<li>Limited Focus on Non-Financial Areas \u2013 While finances are important, audits should also review program effectiveness, impact measurement, and partner (sub-grantee) management.<\/li>\n<li>Failure to Implement Recommendations \u2013 Some PBOs ignore audit findings, especially when there is no strong Audit Committee to enforce action.<\/li>\n<li aria-level=\"1\">Weak Documentation Practices \u2013 Poor record-keeping in procurement, program expenditures, and operational transactions increases the risk of financial mismanagement.<\/li>\n<\/ul>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Internal audit in Kenya is not just a regulatory requirement\u2014it is a strategic tool for strengthening financial integrity, ensuring compliance, and improving operational efficiency. By adopting robust internal audit practices, PBOs can reinforce public trust, enhance governance, and maximize their impact.\u00a0Is your PBO audit-ready? Strengthen your internal controls today and secure the future of your organization.<\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Public Benefit Organizations (PBOs)\u00a0play a crucial role in addressing social, economic, and humanitarian issues. According to the\u00a0Public Benefit Organizations Act 2013, a PBO is defined as a voluntary, autonomous, non-partisan, and non-profit entity that operates locally, nationally, or internationally to engage in activities that serve the public good. These organizations depend on donor funding, grants, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.0 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs) - Ndakala Advisory LLP<\/title>\n<meta name=\"description\" content=\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)\" \/>\n<meta property=\"og:description\" content=\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/\" \/>\n<meta property=\"og:site_name\" content=\"Ndakala Advisory LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-13T06:48:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-13T07:00:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"870\" \/>\n\t<meta property=\"og:image:height\" content=\"520\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"wcjyp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"wcjyp\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/\",\"url\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/\",\"name\":\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs) - Ndakala Advisory LLP\",\"isPartOf\":{\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp\",\"datePublished\":\"2025-12-13T06:48:42+00:00\",\"dateModified\":\"2025-12-13T07:00:47+00:00\",\"author\":{\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/0b00f512bc4e423731a1192d06dd69b8\"},\"description\":\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory\",\"breadcrumb\":{\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage\",\"url\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp\",\"contentUrl\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp\",\"width\":870,\"height\":520,\"caption\":\"Role of Internal Audit\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#website\",\"url\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/\",\"name\":\"Ndakala Advisory LLP\",\"description\":\"Diversity\/ Collaborative\/ Honesty\/ Transformative\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/0b00f512bc4e423731a1192d06dd69b8\",\"name\":\"wcjyp\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b4c9e80090f3263b1905bb415d9fac99d6f5c5abc1c24ea8def5082d0218ed29?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b4c9e80090f3263b1905bb415d9fac99d6f5c5abc1c24ea8def5082d0218ed29?s=96&d=mm&r=g\",\"caption\":\"wcjyp\"},\"sameAs\":[\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\"],\"url\":\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/author\/wcjyp\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs) - Ndakala Advisory LLP","description":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)","og_description":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory","og_url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/","og_site_name":"Ndakala Advisory LLP","article_published_time":"2025-12-13T06:48:42+00:00","article_modified_time":"2025-12-13T07:00:47+00:00","og_image":[{"width":870,"height":520,"url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp","type":"image\/webp"}],"author":"wcjyp","twitter_card":"summary_large_image","twitter_misc":{"Written by":"wcjyp","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/","url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/","name":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs) - Ndakala Advisory LLP","isPartOf":{"@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#website"},"primaryImageOfPage":{"@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage"},"image":{"@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage"},"thumbnailUrl":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp","datePublished":"2025-12-13T06:48:42+00:00","dateModified":"2025-12-13T07:00:47+00:00","author":{"@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/0b00f512bc4e423731a1192d06dd69b8"},"description":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)-Ndakala Advisory","breadcrumb":{"@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#primaryimage","url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp","contentUrl":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp","width":870,"height":520,"caption":"Role of Internal Audit"},{"@type":"BreadcrumbList","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/understanding-the-role-of-internal-audit-in-public-benefit-organizations-pbos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/"},{"@type":"ListItem","position":2,"name":"Understanding The Role of Internal Audit In Public Benefit Organizations (PBOs)"}]},{"@type":"WebSite","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#website","url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/","name":"Ndakala Advisory LLP","description":"Diversity\/ Collaborative\/ Honesty\/ Transformative","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/0b00f512bc4e423731a1192d06dd69b8","name":"wcjyp","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b4c9e80090f3263b1905bb415d9fac99d6f5c5abc1c24ea8def5082d0218ed29?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b4c9e80090f3263b1905bb415d9fac99d6f5c5abc1c24ea8def5082d0218ed29?s=96&d=mm&r=g","caption":"wcjyp"},"sameAs":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory"],"url":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/author\/wcjyp\/"}]}},"rttpg_featured_image_url":{"full":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"landscape":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"portraits":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"thumbnail":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit-150x150.webp",150,150,true],"medium":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit-300x179.webp",300,179,true],"large":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"1536x1536":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"2048x2048":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"maxbizz-post-thumbnail-grid":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit-600x400.webp",600,400,true],"maxbizz-portfolio-thumbnail-grid":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit-600x520.webp",600,520,true],"maxbizz-portfolio-thumbnail-grid-wdouble":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false],"maxbizz-portfolio-thumbnail-grid-whdouble":["https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-content\/uploads\/2025\/12\/Role-of-Internal-Audit.webp",870,520,false]},"rttpg_author":{"display_name":"wcjyp","author_link":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/author\/wcjyp\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/category\/insights\/\" rel=\"category tag\">Insights<\/a>","rttpg_excerpt":"Public Benefit Organizations (PBOs)\u00a0play a crucial role in addressing social, economic, and humanitarian issues. According to the\u00a0Public Benefit Organizations Act 2013, a PBO is defined as a voluntary, autonomous, non-partisan, and non-profit entity that operates locally, nationally, or internationally to engage in activities that serve the public good. These organizations depend on donor funding, grants,&hellip;","_links":{"self":[{"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/posts\/5075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/comments?post=5075"}],"version-history":[{"count":1,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/posts\/5075\/revisions"}],"predecessor-version":[{"id":5080,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/posts\/5075\/revisions\/5080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/media\/5079"}],"wp:attachment":[{"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/media?parent=5075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/categories?post=5075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oracomgroup.co.ke\/NdakalaAdvisory\/wp-json\/wp\/v2\/tags?post=5075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}