Factors Influencing Risk Based Internal Audit Adoption In Kenya Agricultural And Livestock Research Organization (Kalro) In Nairobi

Abstract

Generally, internal audit has become an indispensable management tool for achieving effective control in both public and private organizations. Therefore this study will seek to establish factors influencing the adoption of risk based internal audit in Kenya and Livestock Research Organization. More specifically the study sought to establish the influence of ICT on risk based internal audit adoption in KARLO. A descriptive research design was employed on a target population comprised of the senior managers in KARLO. A census approach was utilized on a population of 64 senior managers. Questionnaires were used as the main data collection instruments. The collected data was then organized and analyzed using statistical package for social sciences (SPSS) version 24. Data was analysed in form of descriptive statistics and inferential statistics. The study established that ICT infrastructure had positive significant relationship with the adoption of risk base internal auditing. The study concluded that ICT infrastructure have significant influence on the adoption of risk based internal auditing. The study recommended that the board of management should come up with policy measures that will aim at enhancing the adoption of risk based internal auditing. The measures should address the enhancement of ICT infrastructure in the organization.