Abstract: The study evaluated the factors affecting the effectiveness of internal control systems used by the county governments in Kenya through a case study of Elgeyo Marakwet County which affects their overall performance and rating. In Kenya evidence shows that despite many organizations having internal control systems, assets are not properly safeguarded. Although studies have been done on the types of internal control systems adopted by various organizations in Kenya, no study have been done so far on the factors affecting the effectiveness of internal control systems adopted by the county governments. There has been a lot of hue and cry from the public concerning the running of county governments that has led to loss of public funds resulting to slowed development in the various counties contrary to what the public envisaged about devolved governments. The study was guided by the following research objectives: To establish if Elgeyo Marakwet County has competent personnel, to find out if the county personnel have supportive attitude towards internal control systems, to establish the types of internal control techniques used by the County Government and to find out if there is a continuous monitoring and evaluation control established in the County Government. The study of this kind will help the researcher to give good advice to the county governments on the factors affecting the effectiveness of the current internal control systems being used and suggest to them the best practice and systems to adopt in order for it to achieve its objectives by sealing all the corruption loopholes that may be present. The research used a case study research design and it targeted 50 respondents drawn from the 4 sub-county offices and governor’s office. Semi-structured questionnaires were used as the data collection instruments. Data collected was then analysed using excel spreadsheets and results presented in tables and pie charts.
Keywords: Internal Control Systems, County governments, Elgeyo Marakwet, Internal control techniques.
Title: Factors Affecting Effectivenes of Internal Control Systems in the County Governments in Kenya: The case of Elgeyo Marakwet County
Author: Daniel Kipchumba Kiptum, Dr. Willy Muturi
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
