INFLUENCE OF INTERNAL CONTROL SYSTEM IN INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM ON PERFORMANCE OF COUNTY GOVERNMENT OF KAKAMEGA
Abstract
This study sought to examine the influence of internal control systems in Integrated Financial Management Information System on performance of The County Government of Kakamega. The study was guided by Accountability Theory. Descriptive research design was used in this study. Seventy-nine respondents from county government of Kakamega, Treasury department were targeted. The sampling frame comprised of procurement officers, internal auditors, accountants, finance officers and revenue officers. The study used census sampling technique. Primary data was collected using a well-designed questionnaire. Piloting was conducted to determine validity via content and construct validity as well as reliability using Cronbach alpha. Quantitative data was analyzed using descriptive and inferential statistics. Descriptive analysis summarized data in form of central tendency as well as dispersion and inferential analysis was used to test hypothesis. Descriptive analysis included; frequencies, Mean, maximum, minimum, standard error, Standard deviation and percentage while inferential analysis involved correlation analysis. The data was presented in form of tables and models. The study established that IFMIS internal control had significant positive influence on performance of County government of Kakamega. The study therefore recommended that the county governments should increase the frequency of using IFMIS in internal control as well as increase the expenditure towards improvement of internal control IFMIS systems since it would lead to an improvement in performance of the county.
Key Words: IFMIS, Internal Control Systems
CITATION: Makhaya, R. A., & Maniagi, M. (2020). Influence of internal control system in Integrated Financial Management Information System on performance of County Government of Kakamega. The Strategic Journal of Business & Change Management, 7(3), 1008 – 1024.
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DOI: http://dx.doi.org/10.61426/sjbcm.v7i3.1723
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