Browsing by Author "Leadise, Jacob S."

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Influence Of Internal Audit Function on the Public Service Delivery in the Kenyan State Parastatals
(KCA University, 2022) Leadise, Jacob S.
The goal of every other institution and government in the world is to provide quality services. As such, most organizations and governments have adopted practices to enhance service delivery. However, most governments in developing countries continue to provide inefficient and ineffective services. This article sought to examine the relationship between internal audit and service delivery in the public sector in Kenya. Importantly, the article’s specific were to; establish the influence of internal audit risk assessment, determine the influence of internal audit controls, evaluate the impacts of internal audit compliance, and determine the influence of internal audit evaluation on public service delivery in Kenyan parastatals. The agency, systems approach, and stakeholder theory were used to guide this study. This study employed a descriptive approach, and the population for the study was186 parastatals in Kenya. Internal auditors in the parastatals provided the study’s data. The study’s sample size was 127 parastatals. The data collection entailed the use of in-person handing of the questionnaires as well as online questionnaires through electronic mail. The questionnaires were piloted before actual data collection to ensure the validity and the reliability of the instrument. Descriptive and inferential analysis was used in analyzing the collected data. Descriptive statistics conducted included: mean, frequency, percentage, and standard deviation. Besides, the inferential analysis conducted included: diagnostic tests such as linearity tests, normality tests, auto-correlation tests, and tests for independence: multi-collinearity and correlation analysis whereas the regression analysis included multivariate regression analysis. The study revealed that β= 0.311, t=2.930 which yielded a p-value of 0.004 for internal audit risk assessment and public service delivery in state parastatals in Kenya. Based on this study; β=0.051, t=0.442 which yielded a p-value of 0.659 for Internal Audit Controls Practices and public service delivery in state parastatals in Kenya. The findings indicate that a β=0.286, t=2.412, yielding a p-value of .018 for internal audit compliance practices and public service delivery in state parastatals in Kenya. The results also showed that β=0.212, t=2.113, yielding a p-value of 0.037 for internal audit evaluation practices and public service delivery in state parastatals in Kenya. Conclusively, the results revealed that internal audit risk assessment practices had a significant influence on public service delivery. The study concluded that Internal Audit Controls Practices did not have a significant influence on public service delivery in Kenyan state parastatals. The study revealed that Internal Audit Compliance Practices had a significant impact on services are delivered in the public sector. The study concluded that Internal Audit Evaluation Practices had a significant influence on public service delivery. The study recommended Internal Audit Committee members carry out internal audit risk assessments including the identification of risks, analyzing risks, and classification of risks. The study recommended that internal auditors come up with internal audit control measures that are more appropriate to ensure that public service delivery improves. The study also recommended that internal auditors ensure compliance with ethical values, compliance with financial policies, and compliance with Laws and regulations that enhance public service delivery. The study recommended that internal auditors evaluate the impact of the financial systems and evaluation of information and technology environments on the public service delivery in public service delivery.