Effect of Internal Auditing Characteristics on Financial Accountability of Public Organization: A Case of County Governments in Kenya

Effect of Internal Auditing Characteristics on Financial Accountability of Public Organization: A Case of County Governments in Kenya

Julius N. Menge

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Linet Kemunto Nyakundi

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Dr. Oluoch Oluoch

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Kisii University

Effect of Internal Auditing Characteristics on Financial Accountability of Public Organization: A Case of County Governments in Kenya

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Effect of Internal Auditing Characteristics on Financial Accountability of Public Organization: A Case of County Governments in Kenya Banner

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Abstract

The county government’s auditors have been experiencing the existence unreliable information systems, Lack of capacity to handle the financial complexities, Economic viability of some county governments in doubt, Political interference of in the process of procurement and staffing, weak governance structures for financial controls and reporting. All this has affected the financial accountability of internal audit services. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. Despite the characteristics of auditor’s fraudulent activities, in efficiency and waste of public resources are increasingly high. This is a sad state of affairs as the county governments strive to become a middle income economy by 2030.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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How to Cite This Article

Julius N. Menge. 2021. \u201cEffect of Internal Auditing Characteristics on Financial Accountability of Public Organization: A Case of County Governments in Kenya\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 21 (GJMBR Volume 21 Issue D1).

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GJMBR Volume 21 Issue D1

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification JEL Code: G00

M41

Submission ReceivedApril 7, 2021
Peer Review Double Blind
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Accepted May 3, 2021
Published May 15, 2021

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July 9, 2021

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