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Title:
INFLUENCE OF INTERNAL AUDITORSí COMPETENCY ON FINANCIAL SUSTAINABILITY OF NON GOVERNMENTAL ORGANIZATION IN NAKURU COUNTY KENYA.

Authors:
Elizabeth Kemunto Ogega

Abstract:
Financial sustainability of an organization is a measure of an organizationís ability to meet its financial obligations. The study is specifically examining the influence of, Internal Auditors Competency on financial sustainability of NGOs in Nakuru,County Kenya. Theory underpinning this study is Auditing Theory. From each NGO the researcher targeted three officials namely program managers, grants managers and accountants. 237 officials were the targeted population. Data collection was done through use of questionnaires constructed on a likert scale. IBM software was used for analyzing the collected data. The study established, auditor competency, with financial sustainability of non-governmental organization in Nakuru County. Correlation analysis showed that auditorsí competence had a significant influence on financial sustainability of NGOs in Nakuru County. The study is of significance to Government as it would assist in formulating effective policies on issues appertaining to the NGOs finances. The study recommended that the organizations should ensure that internal auditors department operates independently without undue influence. Also the researcher recommended that the internal auditors department should ensure they recruit competent auditors in the organizations with sufficient knowledge and skills to ensure that the audit process is accurate and giving an accurate position of the financial standing of the organization

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