Abstract: Governments in both developed and developing countries require revenue to finance their expenditures. Sustainable revenue collection is necessary in promoting efficiency in the service delivery and economic development of county governments. For effective mobilization of revenue, there is the need to put in place strong internal controls. This study intended to establish the effect of risk assessment on sustainable revenue collection in Embu county government. The study was supported by the theory of planned behavior. A cross sectional research design was adopted. The target population of the study was 115 employees from revenue department, 62 from finance and accounting department and 38 from internal audit department adding to a total of 215 employees. The sample size included 75 employees from revenue department, 40 from finance and accounting department and 25 from internal audit department adding to a total of 140 employees who were sampled based on stratified random sampling and simple random sampling. The study used primary data which was collected using semi structured questionnaires. Both content validity and construct validity was adopted in this study. Internal consistency reliability was measured using cronbach alpha coefficient. Data collected was analyzed using statistical package for social sciences version 24. Descriptive statistics used included means, frequencies, percentages and standard deviation. Inferential statistics was Pearson’s product moment of correlation and multiple regression analysis. The study established that risk assessment has a positive and significant effect on sustainable revenue collection in Embu county government, Kenya (β=0.052; P< 0.05). This study recommends the establishment of risk assessment techniques in county governments since internal controls enhances sustainable revenue collection. The study will be of great benefit to policy makers of Embu county government in development of policies on sustainable revenue collection. Further, it will provide empirical evidence on revenue collection especially in Kenyan perspective.
Keywords: Sustainable revenue collection, Internal Controls, Risk Assessment.
Title: Effect of Risk Assessment on Sustainable Revenue Collection in Embu County Government, Kenya
Author: Johnson Mugendi Kariuki, Kennedy B. Mwengei Ombaba
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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