Auditing Integrity of Officers and Performance of Semi- Autonomous Government Agencies in Kenya
DOI:
https://doi.org/10.47941/ijscl.3728Keywords:
Auditing Integrity, Semi-Autonomous Government Agencies, Operational Performance, KenyaAbstract
Purpose: This study examines the impact of auditing integrity on the operational performance of Semi-Autonomous Government Agencies (SAGAs) in Kenya.
Methodology: A descriptive research design with a mixed-methods approach was adopted. Primary data were collected from 225 senior officers (heads of procurement, finance directors, senior administrators, and internal audit directors) across 129 SAGAs, selected via stratified random sampling. Structured questionnaires captured quantitative data and qualitative insights on audit practices, supplemented by secondary data from institutional and regulatory documents. Data analysis was conducted using SPSS Version 28, employing descriptive statistics and multiple regression.
Findings: Auditing integrity measured through ethical conduct, auditor independence, adherence to audit procedures, reporting transparency, and proactive risk management has a statistically significant positive effect on SAGA operational performance. Integrity-based auditing meaningfully improves regulatory adherence, reduces fraud risk, enhances service delivery, and bolsters stakeholder confidence, with the effect strengthened by a sound legal and institutional environment.
Unique Contribution to Theory, Policy and Practice: The study contributes to public sector auditing theory by empirically linking integrity dimensions to agency performance in a developing country context. For policy, it underscores the need for enforceable ethical codes and independence safeguards for auditors in SAGAs. For practice, it provides evidence that embedding integrity within audit functions fosters transparency, operational efficiency, and sustainable performance in Kenya’s public sector agencies.
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Copyright (c) 2026 Collins Odhiambo Ngesa, Prof. Gregory Namusonge, Dr. Elizabeth Wachiuri
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