Effective Internal Audit Practices: Key to Strong Financial Accountability of County Governments in Kenya
DOI:
https://doi.org/10.47604/jppa.3726Keywords:
Control Activities, Financial Accountability, Independent Assurance, Internal Audit, Revenue Growth, Risk ManagementAbstract
Purpose: Financial responsibility at the devolved governments in Kenya is an issue of high concern as this is demonstrated by continuous unclean opinions of the Auditor General. In spite of the internal audit functions being established, most counties in Kenya are still being given qualified and adverse audit reports, and it makes one wonder if internal controls systems are really effective. This paper ascertained the effect of internal audit on financial accountability within County Government of Embu.
Methodology: The study employed descriptive design focusing on a sample population of 190 staff from six main departments involved in financial reporting. Primary data was collected through questionnaires. Secondary data was taken from Auditor General’s office (2019–2023). Analysis used descriptive statistics and multiple linear regression. To establish relationship between variables inferential analysis were used through correlation and regressions analysis.
Findings: The correlation analysis established a positive relationship existed between internal audit activities and financial accountability of county governments in Kenya. The multiple regression model was found to be significant and all the predictors including independence assurance, control activities and risk management were found have a positive and significant effect on financial accountability of county governments in Kenya.
Unique Contribution to Theory, Practice and Policy: The study recommended for an increase internal audit department’s independence, guarantee audit staff competency and adherence to control activities as well as creating a more effective risk management system. These are necessary for promoting transparency, accountable management of state finances and the restoration of public confidence.
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Copyright (c) 2026 Emily Njeri Mbangua, Dr. Salome Musau
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