dc.description.abstract | Water services providers
have to put in place appropriate internal controls
to ensure that
revenue collection and billing are done promptly to enhance
their
revenue collection
efficiency. It was upon this that the researcher
sought
to examine the relationship between
internal controls and revenue collection efficiency in water services providers in Athi
Water
Services Board. The study
had the
following objective; to examine the relationship, if any,
between internal control systems and collection efficiency in water services providers under
the Athi Water Services Board. The study design was cross sectional and quantitative data
was used. The
sample size constituting of 12 respondents from water services providers in
Athi water services board. Questionnaires coded were constructed on the computer using
Statistical Package for Social Science for analysis. Statistical Package for Social Science was
used to analyze the relationship between the two variables. The data collected was then
analyzed and findings have revealed that the five components of control environment, risk
assessment, control activities, information and communication and monitoring must be
available for internal controls to work. The study therefore concludes that internal controls do
function although with hiccups and that there is effect between internal controls and revenue
collection in water services providers. From the findings, there was variation of revenue
collection efficiency and internal control components. From the findings on the correlation
analysis the study revealed that there was a strong relationship between control environment,
control activities, monitoring, internal audit, and information technology and revenue
collection efficiency | en_US |