Auditing Practice and Service Delivery of County Owned Water Organizations in Western Kenya

Auditing is an internal control system that is put in place by governance of organizations in order to ensure adherence to stipulated procedures and acts. The practice includes financial and non- financial procedures which measure, analyse and evaluate the efficiency and effectiveness of the system. This encourages better decision making and effective use of scarce resources, for good corporate governance to achieve their objectives. Auditing faces challenges which influence service delivery. Studies were conducted on internal auditing and financial performance of public institutions. Therefore, the study found it necessary to address auditing practice and service delivery among county owned water organizations in Western Kenya. To achieve the purpose, it was hypothesized that auditing practice had no influence on service delivery in county owned water organizations in Western Kenya. The study was guided by Resource Dependency Theory. The study employed descriptive and correlational survey design. Data was collected from directors, managers and employees working in county owned water organizations in Western Kenya. The sample for directors, managers and customers, was selected using stratified, simple random sampling technique, while employee sample was determined using Yamane. The study collected both quantitative and qualitative types of data using self-administered semi structured questionnaires and interview guides respectively. Data analysis was done using descriptive statistics of arithmetic mean, frequencies among others. Inferential statistics of Pearson’s Product Moment Correlation Coefficient test, and Simple Linear Regression analysis tests were used. Qualitative data was analysed using content analysis. Data was presented in form of tables. The values of Pearson correlation coefficients indicated that there is a relationship between auditing and service delivery. The results of simple regression analysis test indicated that auditing had a statistical significant effect on service delivery. It is hoped that the findings would benefit various stakeholders in the water sector including customers in Kenya and academic researchers. The study recommended an adoption of auditing practice that is independent and with competent personnel by corporate organizations in order to ensure that there is improved service delivery. Key Words: Auditing Practice, Service Delivery and County Owned Organizations CITATION: Simiyu, J., Egessa, R. W., & Byaruhanga, J. (2019). Auditing practice and service delivery of county owned water organizations in Western Kenya. The Strategic Journal of Business & Change Management, 6 (4), 210 – 216.