Determinants Of Internal Audit And Its Effectiveness In The Public Sector In Kenya: A Case Of The National Treasury

ABSTRACT Governance and core business strategy view internal auditing as vital management tool. Essentially internal audit focused on internal controls and monetary assessment. The Kenyan government is grappling with inefficiencies, wastage of resources, fraud, corruption and non-achievement of value for money which calls into question the role of internal auditing in management of resources. The purpose of the study therefore, was to investigate the determinants of internal audit effectiveness in the public sector in Kenya, a case of the National Treasury. To achieve the above objective, the…