Internal audit quality and performance of internal auditor’s in government ministries in Kenya

Abstract

Internal audit quality is one of the fundamental elements in governance, accountability and operational efficiency within government ministries in Kenya. The study explored the relationship between internal audit quality and performance of internal auditors, with a focus of three key measurement indicators: audit reports, the number of accepted audit recommendations and the outcome of peer reviews. The study employed descriptive research design, incorporating quantitative analysis of audit reports and recommendation acceptance rates, alongside qualitative insights from peer review outcomes. Data was collected from internal audit units across selected government ministries through surveys, interviews and document analysis from a target population of 41 respondents. The study concluded that internal audit quality significantly influenced performance of internal auditors in government departments by underscoring the need for government departments to capitalize on uninterrupted improvement of internal audit quality to improve efficiency, accountability and public sector performance. The study recommends that the government top management can strengthen the policy and regulatory framework such as aligning internal audit frameworks with government financial management reforms and anti-corruption initiatives to encourage reporting of audit-related malpractices.