Factors affecting quality of internal audit services in county governments in Kenya

  • Joash Mokaya Mwamba
  • Willy Muturi

Abstract

Quality of audit is challenge in county government’s auditors on 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 Quality of County internal audit services. Public finance accountability is increasingly becoming important in the public sector. One means of effecting accountability is through auditing. Despite the Quality of auditor’s fraudulent activities, inefficiency 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.The general objective of this study is to determine the factors affecting Quality of internal auditor’s services in selected county governments, in Kenya the study was guided by the following Specific objective To find out the influence of management support on the Quality of internal auditor’s services in selected county governments ,To determine the influence of Audit committee on the Quality of internal auditor’s services in selected county governments ,To establish the influence of staff competence on the Quality of internal auditor’s services in selected county governments and To find out the extent to which Political interference influence the Quality of internal auditor’s services in selected county governments. The study adopted descriptive research design. The study population was comprise of 47 internal auditors from 47 county governments (1 respondents per county government).The study adopted census sampling to select sample size of 47internal auditors from 47 county governments. This study used quantitative method of data analysis. The data collected was edited, coded, tabulated, translated into specific categories, record them appropriately and computing them using appropriate statistical techniques. Data was analyzed using descriptive and inferential statistical techniques were used. Descriptive statistics includes the mean, standard deviation and correlation analysis. The analysis results show that there is low staff Motivation among audit staff in County Government. There is also lack of training and capacity building for improving audit services in County Government. The staff competency was highly affected by inadequate working tools within audit department in County Government and lack of Professionalism in audit services in County Government which affected quality of internal auditor’s services. The study recommended that audit committee should improve quality of their internal audit services in the county government.

Key words: Quality; Internal audit services; County governments; Kenya