📄 Abstract
Implementation of budgetary control measures and reforms is an effective means of achieving county policies but lack of an effective implementation process has resulted in a significant under-utilization of the budget, leading to negative consequences for citizens and impeding the attainment of desired goals and objectives. The purpose of this study was to establish the relationship between internal audit and effective budget implementation in South Rift Region County Governments. The research design which was employed was correlation research design. The population of the study was 294 staff members who were all sampled using census sampling where an overall response rate of 97.97% was actualized which was deemed excellent. The study showed that internal audit processes contribute to the effective implementation of budgetary allocations (M = 3.7965); feedback provided by internal audit identify and rectify discrepancies in budget implementation (M = 3.7930); internal auditors play a crucial role compliance with budgetary regulations and policies (M = 3.7895); the recommendations made by internal auditors improved on the efficiency and effectiveness of budget implementation processes (M = 3.8386); collaborative efforts between internal audit and budgetary departments enhanced transparency and accountability in financial management (M = 3.9614). The findings concludes that internal audit processes contribute to the effective implementation of budgetary allocations. The findings of the study may be used to develop the policies by both national and county governments. It may also assist future researchers in the related area and finally, the outcome of the research contributed to the knowledge gap.
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📚 How to Cite:
Kimutai Koech Gilbert, Prof. Isaac Naibei, Dr. Joseph Rotich , RELATIONSHIP BETWEEN INTERNAL AUDIT AND EFFECTIVE BUDGET IMPLEMENTATION IN SOUTH RIFT REGION COUNTY GOVERNMENTS , Volume 14 , Issue 3, March 2026, EPRA International Journal of Economic and Business Review(JEBR) , DOI: https://doi.org/10.36713/epra26593