To determine the effectiveness of internal audit department in county governments in Kenya: A case study of Narok County Government .

Abstract

The general purpose of this study was to evaluate the determinants of effective internal audit department. Public institutions that have an effective internal audit department tend to reduce their costs arising from the losses due to ineffective policies and risk management. Studies have also shown the management has a very big impact on the effectiveness of the internal audit. One of the aims of this study was to find out if the management really influenced the effectiveness of the internal audit department. The objectives of this study was to establish the extent to which the auditor's scope of work affect their effectiveness, to establish the extent to which their independence facilitate the realization of their goals and the influence of organizational policy on the effectiveness of their audit assignments. Descriptive research design was used in this research and it involved getting opinions, attitude from respondents. The target population was the employees of Narok County Government in Narok County. It covered employees in the finance, accounting and auditing departments. Stratified random sampling was used in this study. This was done by grouping the respondents into different stratum which is homogeneous then a sample size was drawn from each stratum. A sample size of 40 participants were chosen. Data collected were analyzed and presented in tables and figures. Findings from my research established the role the management plays as it regards to the effectiveness of the internal audit department. It is worth noting that maintaining proper books of accounts is the sole role of the management.