| dc.description.abstract | This study intended to examine the relationship between internal auditing practices on financial performance of SACCOS in Kiambu County,Kenya. The objectives of the study included;internal audit planning, setting up audit committees, stakeholders; involvement and audit reporting practices in relation to financial performance. The study was guided by The Positive Auditing and Financial Agency and Stakeholders’ Theories.The study adopted a mixed method approach.Descriptive survey research design was employed since it enabled the researcher to explore different aspects of a research study where the researcherdoes no manipulate variables.The target population for this study comprised of112SACCO Managersand448 Internal SACCO Auditors all totaling to560. Using The Central Limit Theorem, a sample of30SACCOSand147respondentswereselected. There searcher then applied stratified and om-sampling to create12strata based on the number of sub-counties. From each sub-county,3SACCO Managers and 10 Internal SACCO Auditors were selected using purpose sampling.This sampling procedure enabled the researcher to realize a sample of30SACCO Managersand117Internal SACCO Auditors.Questionnaires were used to collect data from SACCO Managers and Internal SACCO Auditors. | en_US |
