肯尼亚内罗毕市县政府的内部审计实践和财务绩效

ANDREW CHIURI MURAGE, MATHENGE THEURI
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引用次数: 0

摘要

本研究旨在探讨内审实务对奈洛比县政府财务绩效的影响。从专业能力、内部控制、内部审计准则和内部审计独立性的角度对内部审计实践进行了考察。三种理论;代理理论、归因理论和程序正义理论支持了本研究。目标人群是内罗毕县政府会计、收入、采购和内部审计局财务部门K及以上工作组的106名雇员。由于可管理性和研究人群的规模,本研究采用了人口普查设计。采用结构化问卷作为主要的数据收集工具。为了分析本研究的数据,使用了描述性统计,如百分比、平均值和标准差。此外,还运用了回归、相关等推理统计方法。表格用来说明统计数据。研究结果得到Pearson相关研究等推理统计的支持,显示变量之间存在显著的正相关关系,其值范围为0.476217 ~ 0.54654。通过多元回归分析进一步验证了研究结果,为数据提供了预测性见解。基于这些研究结果,研究者得出内部审计实践对内罗毕县政府财务绩效有显著影响的结论。因此,建议加强和改进内部审计做法,确保其有效执行和报告,以优化国家资源的利用和提高财务业绩。该研究还建议执行额外的财务报告程序,以促进对县资源利用的问责制。此外,建议优先考虑审计能力,以减轻滥用公共资金的潜在威胁。关键词:职业胜任力,内部控制,内部审计准则,审计独立性引用:Murage, a.c, &马蒂格,T.(2023)。肯尼亚内罗毕市县政府的内部审计实践和财务绩效。商业战略杂志;变革管理,10(4),90 - 105。http://dx.doi.org/10.61426/sjbcm.v10i4.2737
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INTERNAL AUDIT PRACTICES AND FINANCIAL PERFORMANCE OF NAIROBI CITY COUNTY GOVERNMENT, KENYA
T his study determine d the effect of internal audit practices on financial performance of Nairobi City County Government. I nternal audit practices were examined from the perspectives of professional competency, internal controls, internal audit standards, and internal audit independence. Three theories ; the agency theory, the attribution theory, and the procedural justice theory supported this research. The 106 employees in job groups K and higher from the Finance department in the Directorate of Accountants, Revenue, Procurement, and Internal Audit of the Nairobi County Government were the target population. This study used a census design due to the manageability and the size of the population of study. Structured questionnaires were employed as the primary data collection instrument. To analyze the data in this study, descriptive statistics such as percentages, means, and St andard deviation were employed. Additionally, inferential statistics such as regression and correlation were utilized. Tables were used to illustrate the statistical data. The study findings, which were supported by inferential statistics such as the Pearson correlation study, revealed a significant and positive correlation among the variables, with values ranging from 0.476217 to 0.54654. The findings were further validated through multiple regression analysis, providing predictive insights into the data. Based on these research outcomes, the researcher concluded that internal audit practices have a significant impact on the financial performance of the Nairobi County government. Consequently, it wa s recommended to strengthen and improve internal auditing practices, ensuring their effective implementation and reporting, to optimize the utilization of County resources and enhance financial performance. The study also suggest ed the implementation of additional financial reporting procedures to promote accountability in the utilization of County resources. Furthermore, it wa s recommended to prioritize audit competence to mitigate potential threats to the misuse of public funds. Key Words: Professional Competency, Internal Controls, Internal Audit Standards, Audit Independence CITATION : Murage, A. C., & Mathenge, T. (2023). Internal audit practices and financial performance of Nairobi City County Government, Kenya. The Strategic Journal of Business & Change Management, 10 (4), 90 – 105. http://dx.doi.org/10.61426/sjbcm.v10i4.2737
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