With over 15 years of experience in the public sector, Elisha Kukua is a strategic internal audit professional and consultant. His expertise is built on a strong foundation of public financial management, governance, and risk oversight, allowing him to provide valuable assurance and advisory services to a wide range of clients.
He is committed to promoting transparency, accountability, and continuous improvement in public service and has led audits that have enhanced operational efficiency and ensured compliance with national and international frameworks.

Core Consulting Areas
Elisha offers specialized consulting services across several key areas, drawing on his extensive professional experience and continuous training.
- Public Financial Management & Reform: Elisha is skilled at providing advisory services that improve public financial management, with a focus on reform to enhance efficiency and governance. He has also participated in a working group on financial management reforms for the Ministry of Food and Agriculture.
- Risk Assessment & Internal Controls: He has a deep understanding of internal controls and risk management, having supported risk mitigation strategies and conducted risk assessments throughout his career. He is trained in COSO and ISO frameworks.
- Governance Auditing & Assurance: Elisha is an expert in governance auditing and assurance, ensuring that organizations operate with integrity and in full compliance with established policies. He has also facilitated audit committee setup and compliance.
- Donor-Funded Project Oversight: He has extensive experience in overseeing donor-funded projects, having provided audit reviews and assurance mapping for organizations like the Green Climate Fund. He is also trained in contracts and procurement for these types of projects.
- Fixed Asset Management: Elisha has a unique specialization in fixed asset management reform, having co-developed audit checklists and management processes for the Ministry of Food and Agriculture under JICA’s support.
Technical Skills & Certifications
Elisha combines his practical experience with a strong set of technical skills and certifications, ensuring he stays at the forefront of the industry.
- Audit Management: He is proficient in TeamMate+ Audit Management software.
- Data Analysis & Visualization: Elisha has skills in data visualization and is proficient in Microsoft Excel and Power BI.
- Report Writing & Policy Advisory: He is highly skilled in professional report writing, which is crucial for delivering clear audit findings and providing effective policy advice.
- AI: Elisha also has a basic knowledge of Artificial Intelligence (AI).