Abstract:
Like any other organization, institutions of higher learning have their internal control systems evaluated in order to provide the management with some assurance regarding its effectiveness. It involves control evaluation of everything the management does to control the organization. In the effort to achieve their objectives, internal controls must be judged effectively if its components are present and function effectively for operations. The study was done to establish the factors that affect the use of internal control systems in the University of Kabianga in Kenya. The study’s scope was limited to the finance department at the university. The outcome of the study will be useful to institutions of higher learning in Kenya by knowing the factors that affected the use of internal controls so as to put controls in place. On assessing the awareness by their staff of the existing internal controls, the adequacy of the internal control systems and the factors affecting the extent of their compliance in order to incorporate measures in their planning to ensure internal control systems were understood by all staff and that they contributed towards improved systems.
