Role of Internal Audit in Promoting Accountability and Good Management in Constituency Develoment Fund in Nairobi Province Constituencies

Abstract

The objective of the study was to establish the role of internal audit in promoting accountability and good management in constituency Development Fund in Nairobi Province. To satisfy the research objectives, the study used a descriptive research design and involved a census survey of the eight constituencies in Nairobi. Primary data was collected using semi-structured questionnaires. The questionnaires were dropped and picked later. The target respondents were the constituencies Development Fund Committee three top officials (Chairman, secretary and treasurer). Once the pertinent data were collected the research carried out analysis of the same using, frequencies, percentages and means scores. Results of analysis were presented inform of tables, charts and frequency tables. The study established that all constituencies Development Fund did not have internal Audit Department. The study also established that all the CDF wanted to have internal Audit Department. The study further established that the CDF also wanted to have internal Audit charter for effective functioning of the internal Audit Function. The study revealed that internal Audit Function was a sufficient tool in promoting accountability and good management. The study established that the IAD had to report to CDF National Board as a mechanism to help it function well. The study concluded that, a combined force of internal Audit department and CDF committee can work well to promote accountability and sound management. The study

satisfied the objective of the study which focused on the establishment of internal Audit Department in promoting accountability and management. The study recommends that the internal Audit Department should be set in CDF and the CDF Act 2003 should be revised with an aim of strengthening CDF structures and grassroots Governance