ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT
IMPACT OF EMPLOYEE PERCEPTION AND ATTITUDE ON THE EFFECTIVENESS OF INTERNAL AUDIT IN PUBLIC SECTOR INSTITUTIONS
A CASE STUDY OF NATIONAL SOCIAL SECURITY FUND IN KENYA
ABSTRACT……………………………………………… …………………….…………..vii
CHAPTER ONE: INTRODUCTION
1.0
2.0 Introduction…………………………………………………………………………….6
2.1 Internal Audit Function………………………………………………………………...6
2.2 Literature Review………………………………………………………………………7
2.3 Internal Audit Effectiveness……………………………………………………………8
2.4 Conceptual Framework………………………………………………………………...9
CHAPTER THREE: RESEARCH METHODOLOGY
3.0 Introduction………………………………… ………………………………….……10
3.1 Research Design…………………………… ………………………………………..10
3.2 Study Area………………………………… ……………….………………………...10
3.3 Population……………………………………….……………………………………10
3.4 Sample Selection and Size………………………………….………………………...10
3.5 Data Collection Methods ………………………………….….………………………11
3.5.1 Interview………………………….……………………….…………………………..11
3.5.2 Questionnaires………………………………………….……………………………..11
3.5.3 Secondary Data…..……………………………….….……………………………….13
3.6 validity and Reliability.………….………………..…………………………………..13
3.7 Ethical Considerations……………………….….….…………………………………13
3.8 Data Analysis ………………………….. …………………………………….…..13-15
4.0 Data Presentation………………………………………………….…………………16
4.1.1 Pie Charts………………………………………………………….………………...16
4.1.2 Tables ……………………………………………………………………………….16
4.1.3 Conclusions and Recommendations…………………………...….………..…….....16
4.2 Reference…………………………………………………………………………….17
DEFINITION OF TERMS
Assurance Services: An objective examination of evidence for the purpose of providing an independent assessment on governance, risk management, and control processes for the organization. Examples may include financial, performance, compliance, system security, and due diligence engagements.
Perception - The process by which people translate sensory impressions into a coherent and unified view of the world around them. Though necessarily based on incomplete and
A CASE STUDY OF NATIONAL SOCIAL SECURITY FUND IN KENYA
ABSTRACT……………………………………………… …………………….…………..vii
CHAPTER ONE: INTRODUCTION
1.0
2.0 Introduction…………………………………………………………………………….6
2.1 Internal Audit Function………………………………………………………………...6
2.2 Literature Review………………………………………………………………………7
2.3 Internal Audit Effectiveness……………………………………………………………8
2.4 Conceptual Framework………………………………………………………………...9
CHAPTER THREE: RESEARCH METHODOLOGY
3.0 Introduction………………………………… ………………………………….……10
3.1 Research Design…………………………… ………………………………………..10
3.2 Study Area………………………………… ……………….………………………...10
3.3 Population……………………………………….……………………………………10
3.4 Sample Selection and Size………………………………….………………………...10
3.5 Data Collection Methods ………………………………….….………………………11
3.5.1 Interview………………………….……………………….…………………………..11
3.5.2 Questionnaires………………………………………….……………………………..11
3.5.3 Secondary Data…..……………………………….….……………………………….13
3.6 validity and Reliability.………….………………..…………………………………..13
3.7 Ethical Considerations……………………….….….…………………………………13
3.8 Data Analysis ………………………….. …………………………………….…..13-15
4.0 Data Presentation………………………………………………….…………………16
4.1.1 Pie Charts………………………………………………………….………………...16
4.1.2 Tables ……………………………………………………………………………….16
4.1.3 Conclusions and Recommendations…………………………...….………..…….....16
4.2 Reference…………………………………………………………………………….17
DEFINITION OF TERMS
Assurance Services: An objective examination of evidence for the purpose of providing an independent assessment on governance, risk management, and control processes for the organization. Examples may include financial, performance, compliance, system security, and due diligence engagements.
Perception - The process by which people translate sensory impressions into a coherent and unified view of the world around them. Though necessarily based on incomplete and
References: Adams, M.B. (1994), "Agency theory and the internal audit", Managerial Auditing Journal, Vol Argaw, L., Desta, A. (1994), "Problems and prospects relating to audit practice in Ethiopia", Proceedings of the First Symposium on Accounting and Finance, Department of Accounting, Goodwin, J. (2004), "A comparison of internal audit in the private and public sectors", Managerial Auditing Journal, Vol. 19 No.5, pp.640-50. IIA (1999a), The Institute of Internal Auditors, www.theiia.org/index.cfm?doc_id=1617 IIA (1999b), (The) Institute of Internal Auditors, available at www.theiia.org/index.cfm?doc_id=123 Sawyer, L.B Soy, S.K. (1997), "The case study as a research method", unpublished paper, University of Texas at Austin Van Gansberghe, C.N. (2005), "Internal auditing in the public sector: a consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing