Abstract: The globalization process, the complexity of government transactions and the increase in fraudulent activities have recently prompted scholars and experts, and authorities to divert their attention to internal control systems and adoption of technology in the public sector. Public financial management professionals are focused on having improvements in the management and budgeting, in line with changes in financial reporting. However, despite the internal control systems put in place, the public sector of Kenya has been characterized by misuse of resources and funds and poor service delivery. There has been in issues public financial management among various government institutions which cut across ministries and state corporations which has brought about poor performances, corporate failures, depletion of wealth, corruption and fraud. Studies on internal controls systems are characterized by various research gaps. The study sought to carry pout a critical review of literature on internal control systems and public financial management among Government Ministries in Kenya.
Keywords: Internal Control Systems, Public Financial Management, Information and Communication, Control Environment, Risk Assessment and Control Activities.
Title: A CRITICAL REVIEW OF LITERTURE ON INTERNAL CONTROL SYSTEMS AND PUBLIC FINANCIAL MANAGEMENT AMONG GOVERNMENT MINISTRIES IN KENYA
Author: David Gerishom Otiato, Ambrose Jagongo
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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