dc.contributor.author | Alio, Haasan, A | |
dc.date.accessioned | 2022-05-04T09:58:08Z | |
dc.date.available | 2022-05-04T09:58:08Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://erepository.uonbi.ac.ke/handle/11295/160386 | |
dc.description.abstract | The interplay between internal controls and performance was explored in this inquiry. The
adopted design was descriptive and 1,882 NGOs were targeted. From these, 330 were sampled
and covered. Information was sought from first hand sources and processing was done
descriptively and inferentially. Relevant diagnostic tests covering normality,
multicollionearity and autocorrelation were conducted and appropriately interpreted before
running regression analysis. The study established that compliance with accounting standards
(β=.394, p<0.05) exerted the greatest positive and significant effect on performance of the
NGOs in Nairobi followed by fraud audits (β=.213, p<0.05), separation of duties (β=.207,
p<0.05) and lastly management control (β=.117, p<0.05). The study concludes that those
internal controls have positive and significant effect on performance of the NGOs. It was
recommended that finance managers of the NGOs in Nairobi should ensure there is strict
compliance with the accounting standards. The internal auditors of the NGOs in Nairobi should
closely work with independent external auditors to carry out fraud audits. The Human Resource
managers of the NGOs in Nairobi should ensure there is clear separation of duties as this also
contribute towards performance. The internal audits of the NGOs in Kenya should strengthen
the effectiveness of the management controls in place so as to enhance performance. | en_US |
dc.language.iso | en | en_US |
dc.publisher | University of Nairobi | en_US |
dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
dc.subject | Effects of Internal Controls on Performance of Nongovernmental Organizations in Nairobi City County, Kenya | en_US |
dc.title | Effects of Internal Controls on Performance of Nongovernmental Organizations in Nairobi City County, Kenya | en_US |
dc.type | Thesis | en_US |