Capacity building on enhancing audits for improved financial governance by The Office of the Auditor General in Kenya

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dc.contributor.authorOdhiambo, F. O.
dc.date.accessioned2024-09-10T15:27:27Z
dc.date.available2024-09-10T15:27:27Z
dc.date.issued2024
dc.descriptionFull - text thesis
dc.description.abstractImproving management and governance are backbones to nonprofits operations as they ensure the organization has a resilient human capacity that is committed to achieve the objectives of the organization, otherwise referred as capacity building. A failure to manage this resource may cause organization failure. There are two general ways through which any organization whether a government or non-government, can operate and achieve its missions successfully. These are through good governance and wise utilization of resources and then through persistence and reliable determination to achieve their desired results. It has been noted that attention is normally paid by researches on matters of audit quality and reporting, accountability and transparency, good governance, corporate governance, digital transformation and through systematic reviews of literature but none covers the scope of financial governance. This study was conducted to show how capacity building affects audits for better financial governance by the Office of the Auditor General in Kenya. The main objectives were to find out how human capacity building aids, legal capacity building, institutional and infrastructural capacity building that then enhances audits for improved financial governance by the OAG in Kenya. Multiple linear regression analysis model and SPSS version 29.0, data presentation involved the use bar graphs, column graphs, pie charts, line graphs and tables. The study reveals after comprehensive analysis that, various forms of capacity building human, legal, institutional, and infrastructural reveals their collective significance in enhancing audit performance within organizations. Across the board, investing in capacity building initiatives yields notable positive effects on audit performance, as evidenced by statistically significant findings and correlations. The study recommends that, to enhance audit performance and promote effective governance, organizations should prioritize the development and implementation of clear and robust policies that guide audit activities. These policies should encompass all aspects of audit processes, including planning, execution, reporting, and follow-up actions. Furthermore, policies should be regularly reviewed and updated to ensure alignment with changing regulatory requirements and organizational needs. By establishing comprehensive policies, organizations can provide auditors with clear guidance and standards to follow, fostering consistency, reliability, and transparency in audit practices
dc.identifier.citationOdhiambo, F. O. (2024). Capacity building on enhancing audits for improved financial governance by The Office of the Auditor General in Kenya [Strathmore University]. http://hdl.handle.net/11071/15529
dc.identifier.urihttp://hdl.handle.net/11071/15529
dc.language.isoen
dc.publisherStrathmore University
dc.titleCapacity building on enhancing audits for improved financial governance by The Office of the Auditor General in Kenya
dc.typeThesis
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MPPM Thesis and Dissertations (2024)