Internal Audit
Risk-based audit planning, walkthroughs, control testing, workpaper documentation, finding development and reporting.
Professional portfolio · Nairobi, Kenya
Gilbert Oteki.
Internal Auditor Risk Consultant ESG Analyst
I am an Internal Auditor and Risk Consultant with 6+ years of experience in Internal Audit, Risk Management, Governance, AML/CFT and ESG Analysis across consulting, financial services, manufacturing, healthcare, energy, education, real estate and public-sector environments.
6+Years across audit, risk and ESG
12+Comprehensive internal audits
80%+High-risk recommendation implementation
40+Audit findings delivered on time
Selected career indicators as reported in my CV. Engagement results and scope vary by assignment.
Approach
Good audit should help people act on risk.
My approach is to understand the operating context, test what the evidence supports, explain why an issue matters and make recommendations that can be owned and acted upon. Professional judgement comes before presentation.
ClearFindings people can understand.
Evidence-basedConclusions anchored in support.
Needs actionRecommendations linked to risk and ownership.
Context mattersConsider the actual process and environment.
TimelyCommunicate when decisions can still help.
02 / Expertise
Professional areas
A connected set of assurance, compliance and data-quality capabilities developed through consulting assignments and remote ESG analyst work.
Risk Management & Internal Controls
Risk assessments, risk registers, control evaluation, root-cause thinking and recommendations for practical remediation.
Corporate Governance & Compliance
Governance review, policy and procedure assessment, compliance reviews, accountability and corrective-action follow-up.
AML/CFT
Specialised AML/CFT audit reviews, policy and control assessment, customer-risk considerations and documented compliance gaps.
ESG Analysis & Data Quality
Collection and validation of ESG disclosure data, completeness checks, model-input preparation and quality assurance for listed African companies.
Audit Reporting & Process Improvement
Structured findings, management-facing reporting, SOP development, action tracking and clear documentation of expected controls.
03 / Selected work
Examples of how I approach a problem.
This section combines an independent technology prototype with illustrative work samples from my audit portfolio. Case studies marked illustrative or hypothetical are examples of methodology, not representations of named-client engagements.
PROJECT 01Working prototype
AuditPath — AI-Assisted Internal Audit Prototype
An independent prototype developed to support risk assessment, audit workpapers, action tracking, draft reporting and AI-assisted finding development while retaining auditor review and professional judgement.
Demonstrated: structured finding generated from sample testing notes using the Five Cs approach. Further security, storage and reliability work remains.
CASE STUDY 02Illustrative
Inventory Management Finding
Example finding on inventory records not being reconciled to physical stock. The structure connects criteria, condition, potential effect and a practical recommendation for monthly counts and timely discrepancy resolution.
Work sample · Hypothetical scenario in the audit portfolio.
CASE STUDY 03Illustrative
Accounts Payable Control Testing
Portfolio example testing payment authorisation against procurement policy. The sample records 92% compliance across 25 invoices and two missing-approval cases, with training on approval requirements recommended.
Work sample · Figures relate to the portfolio scenario, not a claim about a current client.
CASE STUDY 04Illustrative
Governance Maturity & Risk Oversight
An example assessment using a five-level maturity model to consider board oversight, audit committee functioning, policy framework, ethics and risk oversight. The sample distinguishes more established practices from areas requiring formal monitoring.
Work sample · Hypothetical assessment in the audit portfolio.
CASE STUDY 05Illustrative
ESG Risk Assessment
A sample logistics and distribution scenario covering environmental risks such as waste and energy use, social risks including employee welfare, and governance risks such as anti-bribery and whistleblowing.
Work sample · Hypothetical assessment, separate from my employed ESG data-validation work.
CASE STUDY 06Illustrative
Procurement SOP & Control Design
A process example covering vendor selection, quotation approval, purchase-order issuance, goods receipt and payment. It highlights segregation of duties and possible approval-workflow improvements.
Work sample · Hypothetical procurement process in the audit portfolio.
Client names, confidential information, and private workpapers are not published as project evidence. This portfolio uses sample scenarios where indicated and does not imply client endorsement.
04 / Career
Professional experience
A summary of selected roles from my Professional CV. See the downloadable Professional CV for the fuller career record.
ESG Analyst (Contract-based)
Risk Insights (PTY) Ltd · Johannesburg, South Africa · Remote
Collect and validate ESG disclosure data from listed African companies, prepare structured model inputs, run the ESG GPS rating model and carry out quality-assurance checks.
Internal Audit & Risk Management Consultant (Associate)
MGK Consulting Ltd · Nairobi, Kenya · Contract-based
Engaged on specialised internal audit and risk assignments, including independent AML/CFT audit reviews for HFM Markets Kenya and Waumini Insurance Brokers Ltd.
Internal Auditor
AA Kenya PLC · Nairobi, Kenya · Short-term assignment
Conducted internal audits under the annual plan, evaluated controls, prepared reports and presented findings.
Senior — Risk Advisory & Internal Audit
BDO East Africa · Nairobi, Kenya · Short-term assignment
Developed risk-based audit plans, executed audits, delivered audit reports and contributed to risk assessments and proposals.
Internal Audit Manager
Geoffrey Gitau & Co. CPA-K · Nairobi, Kenya
Planned and executed risk-based audits, developed reports and monitored implementation of audit recommendations.
Associate — Risk Management
PKF Eastern Africa · Nairobi, Kenya
Conducted risk assessments, developed risk registers, supported internal audit and fraud-risk profiling, and contributed to proposals and client delivery.
Earlier experience
Assistant Accountant
Orwa & Company Associates CPA-K
Prepared monthly financial reports, reconciled ledgers and flagged discrepancies for resolution.
IT Intern
Dedan Kimathi University of Technology
Provided IT support by resolving minor technical issues.
Accountant Intern
Donix Consultancy
Performed reconciliations and assisted with basic financial audits.
Finance Attaché
Almasi Beverages Ltd (Mt Kenya Bottlers)
Supported budgeting, cost analysis and variance reporting.
05 / Documents
Documents
Download the general-market or UAE and wider Middle East versions, depending on the opportunity.
Professional CV
Professional experience, achievements, education and professional development.
Download Professional CV ↗Internal Audit Portfolio
Illustrative SOP, risk assessment, audit finding, control testing, working-paper, audit-plan, governance and ESG examples.
Download Internal Audit Portfolio ↗UAE Internal Audit CV
Regional-market CV version for relevant applications.
Download UAE CV ↗UAE Internal Audit Portfolio
Regional portfolio version for relevant applications.
Download UAE Internal Audit Portfolio ↗06 / Education
Education & development
The following details are based on the current CV.
Bachelor of Commerce (Honors) in Accounting
Kabarak University · December 2019
Professional & technical development
CPA (K) — Foundation and Intermediate completed; Advanced level listed as ongoing in CV.
07 / Contact
Let's connect.
For internal audit, risk management, AML/CFT, ESG data-quality or related assurance opportunities.
Nairobi, Kenya · +254 702 096 891 · gilbertoteki@gmail.com