DETERMINANTS OF THE EFFECTIVENESS OF THE AUDITOR GENERAL IN KENYA IN PUBLIC FINANCIAL MANAGEMENT OVERSIGHT
Abstract
Audit is an integral part of the financial management of public sector. Over the years, the precise role of audit has shifted from mere detection oriented procedures to prevention and advocacy oriented performance evaluation approach.
The purpose of this study was to explore the factors that influence the effectiveness of the auditor general’s oversight role in the Kenya public financial management. The specific objectives of the study were to establish the effect of statutory position, institutional management, resources availability and audit processes on the effectiveness of the Auditor General’s oversight role.
The target population for this study was the entire staff establishment in the Office of the Auditor General who were 1226 in number and spread in 70 branches across the country. Stratified random sampling was used to select a sample of 302. Questionnaires were used to collect data and analysis was through descriptive and inferential statistics.
The results indicated that statutory position of the OAG, institutional management of the OAG, resources availability and audit processes were significant in influencing effectiveness of OAG in providing oversight into public financial management in Kenya.
Key words: Audit, Effectiveness, Oversight, Public sector, Resources, Statutory position.
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DOI: http://dx.doi.org/10.61426/sjbcm.v4i2.423
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