Assessing the Drivers of Enhanced Auditors Performance: A Case Study in Public Universities in Kenya

Abstract

The study evaluated the key drivers of enhanced auditor's performance in public universities in Kenya. The study posits that work environment, auditor's competence, independence and authority have not significant effects on their audit performance in public universities in Kenya. It used a descriptive case study to analyses the impact of the three variables on performance using Likert collected responses. The results showed that establishes that internal auditors working environment complying with professional standards is the most important contributor to internal auditing and formal auditing standards and its independence and authority positively influenced their auditing performance. performing auditing work according to internal auditing standards contributes significantly to the quality and effectiveness of auditing and finally that internal auditors evaluate and contribute to the improvement of risk management, control and governance using a systematic and disciplined approach in the public sector. To enhance auditor's performance and mitigate adverse corporate governance issues requires that the universities offer auditors independence and authority in the management protocols and establish internal audit unit to undertake periodical audits. To facilitate faster delivery of audit services including the detection and prevention of frauds and/or non-compliance with public expenditure management, the public universities to should provide a conducive work environment that enables the use of cutting edge ICT technology to support auditing functions, promote continuous training and develop institutional mechanisms (e.g., enforcement, auditing, or corporate governance structures) to encourage compliance with international standards.