Institutional Constraints And Effectiveness Of Internal Auditors In County Governments, A Case Of Isiolo County, Kenya

Despite the existence of legal and institutional framework of internal auditing in Isiolo county government, there has been increasing trend of misappropriation of taxpayer money as pointed out in the Auditor General Audit reports. Although it is not documented to have a county with zero cases of misappropriation of public fund, the increasing trend of financial impropriety in Isiolo County over the past three years poses a great risk of the county government not achieving its objectives unless mitigating measures are put in place. The objectives guiding this study are to determine the effect …