Empirical study on effectiveness of audit committee in public sector: a case study of Government Ministries in Kenya
Like any other organization public sector audit committee is a vital mechanisms the government need to use to monitor management's behaviour in the sector is to enhance proactive oversight of financial, compliance reporting and diclosure process. The audit committee plays a monitoring role of the ministries providing vital information to the legislature, political parties, the media, the citizens, and other organizations to control the government and its bureaucracy, and points to its value in serving the public interest. Therefore the study sought to carry out a research on effectiveness of audit committee on public sector governance. The study used a descriptive survey approach in collecting data from the respondents. Study population was 42 staff working in the depatment of Finance and Accounting in the government ministries. The primary data for this study was collected using the questionnaires and complemented by interview hence ensuring that detailed and relevant information on the subject of study was collected. The data was then analyzed using descriptive analysis which included; frequency, percentages, means and standard deviation. From the findings, the study concluded that government minisstries needs to enhance the effectiveness of audit committee through creating awareness of audit committee to the concerned departments and having an administrative procedure in which checking documents, counting assets, and reporting on past events to various types of management for the purpose of internal auditing. From the findings, the study concluded that governmnets ministries need to set audit standards which provides a framework so as to promote quality audit work that is systematic, objective, and based on evidence. The study finally concluded that audit independence, formal mandate, unlimited access and competent leadership should be improved to enhance the effectiveness of Audit committee in the government ministries.