Effectiveness of Internal Audits in Public Educational Institutions in Kenya: Rethinking Value
Journal Title: International Journal of Modern Engineering Research (IJMER) - Year 2014, Vol 4, Issue 8
Abstract
Internal auditing has become a factor of the new accountability and control era. The manner in which public sector entities maintain internal control and how they are held accountable has evolved to require more transparency and more accountability from these organizations that spend investor or taxpayer funds. This trend has significantly impacted how management implements, monitors, and reports on internal control. Although internal auditors can be a valuable advisory resource on internal control, the internal auditor should not be a substitute for a strong internal control system. A system of internal control is the primary response to risks. The role of internal auditing has evolved from an administrative procedure with a focus on compliance, to an important element of good governance. In many cases the existence of internal auditing is mandatory (intosaigov 9140).
Authors and Affiliations
Owalla Wilfred , Luanga Salome A , Museve Elijah
Keywords
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