| dc.description.abstract | The main objective of the study was to examine antecedents of internal audit
effectiveness among Deposit Taking Saccos in Western Kenya. The specific objectives
were to determine the influence of management support, internal audit independence,
Internal audit competence and Internal audit risk management on internal audit
effectiveness of Saccos in Western Kenya. The study was founded on three theories,
namely, Resource Based View (RBV), Contingency Theory and The Agency Theory.
The study was conducted in Western Region, Kenya region comprising of counties of
Kakamega, Vihiga, Busia and Bungoma. Descriptive survey research design was
applied. The study targeted 129 internal auditors, accountants, finance officers and chief
executive officers in all the 15 DT-SACCOS. Stratified random sampling was used to
select 97 respondents from a target of 129. Self-administered questionnaire structured on
5-point Likert type scale will be used. Pilot test was done in 12 SACCOs which were not
used in the final study. To measure the reliability, Cronbach Alpha technique was
employed. The study assessed two types of validity namely; construct and content
validity. Data was analyzed using both descriptive and inferential statistics, thus for
descriptive mean, standard deviation and percentages were used. The data was tested for
normality, multi-collinearity, and autocorrelation and homoscedastic test before
regression. For inferential correlation analysis, multiple and step wise regression was
used. Data was analyzed using the SPSS 26 software. The findings of the study will be
of importance to the managers, Sacco’s members, and government and potential
investors. All ethical considerations will be observed. | en_US |
