Abstract: The research has shown that internal audit independence and authority impacts on service delivery and concluded that service delivery is enhanced by there being a clear policy on the establishment of the internal audit function which protects the internal auditors from undue pressure of reprisals when they report. Also the research concluded that internal auditors technical competence impacts on the performance of the function and the audit staff need to have competence in risk profiling, performance measurement principles, financial analysis tools and techniques, ICT and tech-based audit techniques and an overall appreciation of organization objectives and how these link to the objectives of the internal audit function. Lastly the research recommends that the county department should keep organizing seminars and workshops to train the internal auditors and that the heads of the internal audit department should be responsible to the audit committees who possess sufficient authority to promote independence and to ensure that the broad audit objectives are met. Further, the study also recommends that the internal audit function should have the latest internal audit software and be aware of the developments in the internal audit frameworks to enhance their pivotal role in the development of effective public financial management systems in Kenya.
Keywords: Effects, Internal Audit, Service Delivery.
Title: Effects of Internal Audit Function on Service Delivery in Kenya, Case Study of Bomet County
Author: CLARAH CHEBET, DANIEL KAMAU KARABA, DR.KEPHA OMBUI
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
