Alexander Baraka Kharikala, Dr. Charles Ndeto


The purpose of the study was to determine the effect of public procurement audit on the performance of state corporations in Kenya with an aim of making recommendations to other institutions. The study sought to establish the effect of preparation and planning auditing and information and publicity auditing. To achieve this, the researcher reviewed both theoretical and empirical literature and proposed the research methodology that addressed the gaps identified in literature as well as answer the stipulated research questions. The study employed a descriptive research design, targeting heads of procurement in state corporations. As a rule of thumb when the population is below 200, a study does a census. The researcher preferred this method because it allowed an in-depth study of the subject. Data was collected using self-administered questionnaires. Pilot study was carried out to establish the validity and reliability of the research instruments. The instruments were designed appropriately according to the study objectives. The data collected was analyzed by use of descriptive and inferential statistics. The study used multiple regression and correlation analysis to show the relationship between the dependent variable and the independent variables. The data generated was keyed in and analyzed by use of Statistical Package of Social Sciences (SPSS) version 24 to generate information which was presented using charts, frequencies, and percentages. The study concludes that preparation and planning auditing has a positive and significant effect on the performance of state corporations in Kenya. In addition, the study concludes that information and publicity auditing has a positive and significant effect on the performance of state corporations in Kenya. Based on the findings, this study recommends that the management of state corporations in Kenya should put into considerations object and Value, Procurement Strategy and procedure and Schedule during preparation and planning auditing. In addition, the management of state corporations in Kenya should ensure effectiveness in drafting tender documentation, advertising and providing Clarifications during information and publicity auditing stage.

Key Words: Public procurement audit, State corporations, Preparation and planning auditing, Information and publicity auditing,

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