School of Business

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Subject: search.filters.subject.Non-Governmental Organizations

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    Internal Audit Function As A Tool To Good Corporate Governance Of Kenyan Non Governmental Organization (A Case Study Of Nairobi County)
    (KCA University, 2016) Mulei, Nicholas
    There has increasingly been pressure from donors, government and other official agencies for non-governmental organizations to show accountability, managerial competence and strong internal control system. The concerns are that they are actually behaving in unaccountable manner as regards their utilization of the fund budgeted by the donors, which is eroding their transparency, as a key requirement for good governance and successful feedback systems. Despite the extensive academic literature on internal audit function the non-governmental organization sector, there limited literature on internal audit as a tool for ensuring good corporate governance, a knowledge gap then needed to be filled, hence the present study. The study used descriptive research and at least 1883 senior audit officers and other key personnel of the non-governmental organizations in Nairobi as target population. The study as sample size of the 15% of the target population. The selection of respondents was done through random sampling. Data was collected from the respondents using a structured questionnaire administered using drop and pick method. It will be analyzed using descriptive statistics and presented in tables and figures. Multiple regressions will be used to estimate a study model. The study concluded that corporate governance status of Kenyan non-governmental organizations, which was very high, was very highly influenced by; competence of internal auditors, follow-up mechanisms, and independence of internal audit function. There was a significant relationship between Competence of internal auditors (p-value = 0.000), follow-up mechanisms (p-value = 0.018), and independence of internal audit function (p-value = 0.050) and the corporate governance. Any increase in; competence of internal auditors, follow-up mechanisms, and independence of internal audit function would lead to an increase in corporate governance and vice versa. The study concludes that 39.50% of change in corporate governance in the Kenyan non-governmental organizations is explained by the; competence of internal auditors, follow-up mechanisms, and independence of internal audit function. The study recommends that the Kenyan non-governmental organizations and the related stakeholder such as non-governmental organization board and the National parliament should review the existing regulatory framework to widely address the issues of corporate governance and relate to accountability and transparency, other policies and regulations should be implemented by the non-governmental organization to ensure that the internal audit function staff make follow up of the internal audit function standards to ensure the independence of the internal audit functions of the Kenyan non-governmental organizations.
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    Factors Affecting The Financial Sustainability Of Donor-funded Local Non-governmental Organizations In Kenya: A Survey Of Local Ngos In Turkana County, Kenya
    (KCA University, 2022) Ngugi, Gabriel N.
    This study sought to assess the factors affecting financial sustainability of donor-funded local NGOs registered with the NGO board in Turkana County. The objectives of the study were to assess the effects of donor relationship management on the financial sustainability of local NGOs, to assess the effects of income diversification on the financial sustainability of local NGOs, to assess the effects of managerial skills of the Senior Management Team on the financial sustainability of local NGOs and to establish the effects of financial management systems on the financial sustainability of local NGOs. The study used Open System Theory, Resource Dependency Theory, Institutional Theory, and Social Capital Theory. Because of the small number of NGOs in Turkana County, this study reflected all 34 local NGOs in the region. A systematic sampling procedure was used to target three members from the base unit of analysis. The study used primary data collected using questionnaires consisting of structured questions. The study used both inferential and descriptive statistics in data analysis using SPSS and the results presented in tables. Inferential and descriptive statistics were used to analyze the quantitative data, with responses from 90 participants from local NGOs in Turkana, Kenya. The results of the research revealed that donor relationship management had a favorable and significant impact on the financial sustainability of donor-funded local NGOs in Kenya, meaning that, donor relationship management did impact the financial sustainability of local donor-funded NGOs in Kenya. On the other hand, the findings indicated that income diversification had a positive and substantial effect on the financial sustainability of donor-funded local NGOs in Kenya. Thirdly, managerial skills of senior management had a positive but insignificant effect on the financial sustainability of donor-funded local NGOs in Kenya. Finally, the research results elucidate that sound financial management systems have a favorable but insignificant impact on the financial sustainability of donor-funded local NGOs in Kenya. The study recommends that local NGOs should have multiple sources of income to ensure their financial sustainability as well as maintain proper relationships with donors since these two variables are very significant in determining the financial sustainability of local donor funded NGOs.