EFFECT OF PROCUREMENT AUDIT ON THE PROCUREMENT PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS IN KENYA. (A CASE STUDY OF COMPASSION KENYA, MOMBASA)
Abstract
This research aimed to analyze some factors of procurement audit that may affect performance of an organization. The research was undertaken with the view of Compassion Kenya an international Non-governmental organization which implemented the procurement audit but had not experienced improvement in performance. The study helped to understand the factors that may be contributing to the poor performance in Compassion Kenya in-spite of having procurement audit. The study used a descriptive research design approach. The target population used was 106. The results showed that it was clear that there was a positive correlation between the independent variables, procurement accountability, procurement conformity, procurement transparency and procurement performance of non-governmental organizations in Kenya. The results clearly depicted that procurement accountability was greatly influenced procurement performance. There was positive correlation between accountability, conformity and transparency on performance. There was strong positive correlation between procurement audit and accountability, conformity and transparency. From the study it was concluded that procurement conformity measures (quantity and quality) had significant and positive influence on procurement performance. The regression results revealed statistically significant positive relationship between procurement conformity and procurement performance. The results had positively attributed due to viable procurement entities and leadership hiring and recruiting professionals especially in procurement line with adequate expertise which gave them upper hand to handle all critical and emerging issues in procurement in regards to having proper procurement plans in place and working within the law as their guideline in whatever procurement activities. The study recommended the management and other key policy makers to provide and improve on better training mechanisms on procurement accountability, conformity and transparency that revolves around on the benefit of procurement audits for the entire organization set up. The study recommended the policy makers and top management to formulate and cultivate culture of performance in terms of appropriate accountable procedures, structures and systems for procurement that would provide appropriate direction for the organization.
Key terms: Accountability, Assessment, Auditing, Conformity, Competence, Procurement efficiency, Procurement ethics, Standards, Transparency
CITATION: Jembe, B. K., & Wandera, J. (2019). Effect of procurement audit on the procurement performance of non-governmental organizations in Kenya. (A case study of compassion Kenya, Mombasa). The Strategic Journal of Business & Change Management, 6 (2), 1207 –1224.
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DOI: http://dx.doi.org/10.61426/sjbcm.v6i2.1181
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