Most developing countries continue to rely heavily on donor funding to finance development and, in some cases, for budget support. NGOs, too, are dependent on donor funding. Most African countries are associated with weak public financial management and controls, lack of accountability by political classes and bureaucratic systems. With value for money for every dollar spent ranking high on every donor’s development agenda, donors are more than ever before strict in enforcing good financial management and administration as a pre-requisite for funding. To this end, donors set conditions and requirements that must be fulfilled by recipients of their funds. It is imperative that that the recipients meet the set conditions and requirements to ensure continued funding.

KPMG and Donor Audits


IDAS has extensive experience in providing quality audits and other assurance services to programmes and projects funded by the major donors and international funding agencies operating throughout Africa, as well as audits of international NGOs and other agencies such as the International Rescue Committee (IRC), International Peace-building Alliance (Interpeace), Action Aid International, African Medical and Research Foundation (AMREF), the International Livestock Research Institute (ILRI), Norwegian People’s Aid, African Development Solutions, Kenya Red Cross Society, African Population and Health Research Centre and the Save the Children Alliance.


KPMG IDAS audits cover three main elements that are essential for a reputable international audit and that will satisfy donors:

  • Review of accounts and financial statements,
  • Compliance with donor regulations and
  • Checks of internal controls.


The following services are offered in IDAS Audit:

  • Financial audits;
  • Agreed upon procedures;
  • Expenditure verifications,
  • Capacity and system audits;
  • Compliance audits;
  • Value for money audits; and
  • Pre-disbursement of donor funds audits.


In IDAS audit: we are aware of our responsibilities to our clients who may rely on our work for decision making; we apply a top down approach to audit planning, which means that we gain a detailed understanding of our clients’ operational and financial risks, and their impact on the procedures and controls used to manage them; we adopt a bottom-up approach to reporting, designed to ensure that our findings are promptly reported back to management; we use NGO specialists’ skills – which means that our feedback is based on the work of professionals who understand issues facing the sector; and we believe in timely and effective communication underpinned by honest and open feedback to management.


IDAS audit has a specialised pool of professionals fully dedicated to donor-funded programmes and projects with a strong range of skills in the services that IDAS audit offers. The team also has in-depth understanding of not-for-profit operational processes, risks, and related best practice controls.

Our team


Charles Kabuthu

Senior Manager, Audit

Charles has over eight years experience in financial audits, value-for-money reviews, system audits, grants management, capacity assessments, investigations, expenditure reviews, capacity building and review of inventory management systems. He undertakes work covering donor funded programmes and projects, working with donors such as Danida, DFID, the EU, NORAD, Sida, the UN and USAID, and NGOs such as the International Rescue Committee (IRC), Interpeace, AMREF, ILRI and Norwegian People’s Aid among others.


Charles is a member of the Local Fund Agent (LFA) team of the Global Fund grants in North Sudan. His country experience spans Kenya, Ethiopia, Uganda, Sudan, South Sudan, Burundi, Somalia and Democratic Republic of Congo.


Charles holds a Bachelor of Commerce, Accounting from the University of Nairobi and is a Certified Public Accountant of Kenya.


Sarah Ituku-Njuguna

Manager, Audit

Sarah is an Audit Manager at IDAS, with vast experience in financial audits, compliance audits, value-for-money audits, capacity and pre-award assessments, financial management, special reviews, procurement audits and reviews, systems audits, and expenditure reviews and verifications, among others. She has managed audits for donors such as the CDC, Danida, DFID, the EU, USAID, the UN and the World Bank, and international NGOs such as Save the Children, the International Rescue Committee, and the Kenya Red Cross among others. Her country experience spans Kenya, Tanzania, Ethiopia, Djibouti, Burundi, Eritrea, Zambia, and Sudan.


Sarah holds a Bachelor of Business Administration, Finance from Maseno University, is a Certified Public Accountant of Kenya and an Investment and Securities Professional, Level II.



Useful Links: Auditing Standards

KPMG IDAS Audit abides by a number of internationally recognized auditing standards, including but not limited to the following: