Influence of internal control systems on financial reporting. Of public secondary schools in west Pokot County, Kenya

      Аннотация: The study sought to find out influence of the internal control system on financial reporting of public secondary schools in west Pokot County. The study was guided by the following research questions: What are the internal control systems/ employed by public secondary schools? How adequate are Internal Control systems (ICS)? And, How does ICS influence financial reporting of reporting of public secondary schools. The findings, conclusions and recommendations of the study will help the institutions in applying adequate controls so as to reduce fraud in the schools. Also the study will assist in providing crucial information for policy action by stakeholders towards uplifting the services offered by the public educational institutions. The study will also help organizations to come up with better proposal on internal control system and their implementation. The researcher noted that internal control systems provides adequacy in the management of secondary schools in West Pokot County. It was also evident from the research findings that internal control systems has a greater impact on financial reporting in public schools.

Ключевые слова: economics, Internal Control, Internal Control Systems, Financial reporting, public secondary schools, West Pokot County, Kenya