Factors Affecting Internal Auditor’s Performance in Public Universities in Kenya

The study focused on the factors affecting internal auditors ‘performance in public universities in Kenya. It aimed at achieving the objectives: to determine how the working environment, to assess how the challenges to the independence of internal auditors, to assess the impact of the level of technical competency affects the performance of internal auditors in public universities in Kenya. Thus this study evaluates the effect of working environment,establishes the effect of internal auditor’s independence and the effect of internal auditors competence on the performance of internal auditor in public universities in Kenya. Descriptive research design was applied, with a target population of the chief internal auditors from 31 chartered public universities in Kenya which are registered by the Higher Education ministry. A random simple sampling technique was applied o give the sample size of 31. Primary data was used for analysis. The study found out that the internal auditors working environment, internal audit independence and authority, internal auditor’s technical competence impacted on the performance of internal audit function.The study recommended that auditors should consider complying with professional standards as the most important contributorto internal auditing performance. The management in the public universities should keep organizing seminars and workshops where the internal auditors would be trained frequently by experts either internally or externally

Assessing the Drivers of Enhanced Auditors Performance: A Case Study in Public Universities in Kenya

The study evaluated the key drivers of enhanced auditor’s performance in public universities in Kenya. The study posits that work environment, auditor’s competence, independence and authority have not significant effects on their audit performance in public universities in Kenya. It used a descriptive case study to analyses the impact of the three variables on performance using Likert collected responses. The results showed that establishes that internal auditors working environment complying with professional standards is the most important contributor to internal auditing and formal auditing standards and its independence and authority positively influenced their auditing performance. performing auditing work according to internal auditing standards contributes significantly to the quality and effectiveness of auditing and finally that internal auditors evaluate and contribute to the improvement of risk management, control and governance using a systematic and disciplined approach in the public sector. To enhance auditor’s performance and mitigate adverse corporate governance issues requires that the universities offer auditors independence and authority in the management protocols and establish internal audit unit to undertake periodical audits. To facilitate faster delivery of audit services including the detection and prevention of frauds and/or noncompliance with public expenditure management, the public universities to should provide a conducive work environment that enables the use of cutting edge ICT technology to support auditing functions, promote continuous training and develop institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with international standards