Determinants of Effectiveness of Internal Audit Function in Government Ministries in Kenya

Abstract

Effective internal audit function (IAF) is a foundation of upright administration in the public-sector. IAF supplies objective as well as impartial analyses of whether public sources are managed reasonably and successfully. However, IAF have not constantly worked because of different factors. The major purpose of the research study was to check out the parts of the efficiency of internal audit function in the federal government ministries in Kenya. Particularly, the research tried to find to uncover the effect of internal auditor efficiency, administration assistance as well as also audit team flexibility on the efficiency of internal audit function in the federal government ministries in Kenya. The research study was based upon the business idea, stakeholder concept as well as institutional concept. This research study made use of a detailed study research study layout. The target population for this study was the 188 internal auditors who accomplished internal audit in the 22 ministries of the government of Kenya. The research counted on crucial info which was gathered utilizing a collection of questions survey. Information analysis was carried out with both detailed as well as likewise regression evaluation. Results were presented in tables. The research findings suggest that proficiency of internal audit group had a significant good impact on efficiency of internal audit in government ministries in Kenya (β = 0.538; p < 0.05). Much more, research study results show that top administration aid had a substantial unfavourable effect on efficiency of internal audit in federal government ministries in Kenya (β = -0.516; p < 0.05). Research study results additionally reveal that independence of internal auditors had a favourable substantial effect on effectiveness of internal audit in government ministries in Kenya (β = 0.207; p < 0.05). Regarding training, the study recommendation is to the government to provide additional training to its internal auditors in computer assisted techniques to enable audit through e-citizen. Further, government should enhance continuous capacity building of internal auditors to ensure that they are equipped to deal current and upcoming issues. Regarding independence, the ministry and treasury should ensure adequate budget allocation to internal audit units. Moreover, internal audit office should engage in proper planning to ensure that available resources are utilized properly. Lastly, senior management should facilitate and support internal auditors in order for the auditors to undertake their duties effectively. Management should cooperate with internal audit department for better results. Senior management should also desist from interfering with internal auditors in the course of their duties.