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首页> 外文期刊>European Journal of Business and Management >Influence of Internal Audit System’s Practices on the Management of Public Funds in County Governments in Kenya: A case Study of Management of Public Funds in Kisii County
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Influence of Internal Audit System’s Practices on the Management of Public Funds in County Governments in Kenya: A case Study of Management of Public Funds in Kisii County

机译：内部审计制度对肯尼亚县政府公共资金管理的影响：以基西县公共资金管理为例

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County funds and revenues provide important resources to improve service delivery to the general public. The central government transfers 15% of the income tax revenues to 47 County Governments in Kenya. Despite the huge sums of money they receive, 77% of the counties are not able to meet their recurrent expenditures among other obligations indicating inadequate link between internal audit system’s practices and management of funds. This study assessed the influence of internal audit systems practices on the management of public funds in County Governments with particular interest in Kisii county Government. The objectives of the study were to establish the extent to which Use of Audit Committees, Materiality of Audited Activity, use of audit regulations and procedures, and Audit Standards as an internal audit system’s practices do influence the management of public funds in Kisii County Government. The study adopted a case study design. Target population was 124 respondents and the sample size was 62 respondents. The study findings indicated that use of audit committees (UAC) had r = 0.753 showing a strong association with management of public funds, on application of audit committees the result was statistically significant ( p 0.000 0.05); the coefficient of multiple correlation was positive and strong ( R = 0.837; R 2 = 0.701). The results were statistically significant (p 0.000 < 0.05) and that effective application of internal audit systems practices causes an increase in management of public funds. The study recommends for public institutions to adopt MOAA and UAC as the internal audit systems practices to improve on management of public funds for effective service delivery to the general public.
机译：县的资金和收入为改善向公众的服务提供了重要的资源。中央政府将所得税收入的15％转移给肯尼亚的47个县政府。尽管收到了巨额资金，但77％的县仍无法满足其经常性支出以及其他义务，这表明内部审计体系的做法与资金管理之间的联系不足。这项研究评估了内部审计系统做法对县政府（特别是基西县政府）中公共资金管理的影响。该研究的目的是确定使用审核委员会，审核活动的重要性，使用审核法规和程序以及将审核标准作为内部审核系统的做法在多大程度上影响了基西县政府的公共资金管理。该研究采用了案例研究设计。目标人群为124位受访者，样本量为62位受访者。研究结果表明，使用审计委员会（UAC）的r = 0.753，表明与公共资金的管理有很强的联系，在使用审计委员会时，结果具有统计学意义（p 0.000 0.05）;多重相关系数为正且强（R = 0.837; R 2 = 0.701）。结果具有统计显着性（p 0.000 <0.05），并且内部审计系统实践的有效应用导致公共资金管理的增加。该研究建议公共机构采用MOAA和UAC作为内部审计系统的做法，以改善公共资金的管理，以便向公众有效提供服务。

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