| dc.description.abstract | The concepts of monitoring and evaluation and project audit are closely related in the context of
assessing effectiveness, efficiency and accountability of a project. The purpose of the study was
to determine the influence of the monitoring and evaluation report on project’s external audit
plan with a case study of World Bank funded projects in the County of Mombasa, Kenya. The
study was based on three research objectives: establish the extent to which purpose of monitoring
and evaluation influence project external audit plan, assess the effects of monitoring and
evaluation report findings on project external audit plan and determine the extent to which M&E
report recommendations influence project external audit plan. The research design was survey.
The study targeted 44 auditors working for Office of the Auditor General, Mombasa County.
Questionnaires were main instruments of data collection. Data was analyzed descriptively using
both SPSS and Microsoft Excel. Multivariate regression analysis was used whose result showed
that there is a strong correlation between the dependent and the independent variables as shown
by the values of R2 (0.771). The R2 value (77.10%) indicates how much of the dependent
variable, project external audit plan is explained by the independent variables; report purpose,
report findings, and report recommendations. The findings agree with Mackay (1999) who urge
that evaluation findings can be an important input for resource allocation planning, decision
making and prioritization. The study recommends that the terms of reference for a monitoring
and evaluation assignment should ensure that the report captures the interests of wide
stakeholder including the project auditors. In addition, audit firms and auditors should get
trained on monitoring and evaluation to enable them to interpret the report findings. The study
also recommends that monitoring and evaluation findings on accountability and project impact
should be based on fact and evidence. Lastly, study recommends that monitoring and evaluation
report should have appropriate recommendations based on the findings. The researcher
recommends further study on the similarities between monitoring and evaluation and project
external audit which was not part of this study. | en_US |
