{"id":"https://openalex.org/W4285100440","doi":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643","title":"Internal Audit Function and Financial Management of Kenyan County Governments","display_name":"Internal Audit Function and Financial Management of Kenyan County Governments","publication_year":2022,"publication_date":"2022-06-24","ids":{"openalex":"https://openalex.org/W4285100440","doi":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643"},"language":"en","primary_location":{"id":"doi:10.29322/ijsrp.12.06.2022.p12643","doi":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643","is_oa":false,"landing_page_url":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Scientific and Research Publications (IJSRP)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023560344","display_name":"Anne Nafula Njaya","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Anne Nafula Njaya","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5072297251","display_name":"FESTUS MITHI WANJOHI","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dr. Festus Mithi Wanjohi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.08863444,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"06","first_page":"344","last_page":"349"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5756999850273132,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5756999850273132,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.298799991607666,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04529999941587448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8500000238418579},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.9330000281333923},{"id":"https://openalex.org/keywords/county-government","display_name":"county government","score":0.9789999723434448},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.781000018119812},{"id":"https://openalex.org/keywords/local-government-accountability","display_name":"local government accountability","score":0.6499999761581421},{"id":"https://openalex.org/keywords/kenya","display_name":"Kenya","score":0.6050000190734863}],"concepts":[{"id":"https://openalex.org/C187651312","wikidata":"https://www.wikidata.org/wiki/Q114","display_name":"Kenya","level":2,"score":0.8415414094924927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7280431985855103},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6225057244300842},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6206918954849243},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4950994551181793},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4880629777908325},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.46991243958473206},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3927643597126007},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0827074646949768},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29322/ijsrp.12.06.2022.p12643","doi":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643","is_oa":false,"landing_page_url":"https://doi.org/10.29322/ijsrp.12.06.2022.p12643","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Scientific and Research Publications (IJSRP)","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2905732953","https://openalex.org/W3212294533","https://openalex.org/W2789006551","https://openalex.org/W2299251194","https://openalex.org/W3205617303","https://openalex.org/W3010775384","https://openalex.org/W2946684837","https://openalex.org/W2785084492","https://openalex.org/W3176745921","https://openalex.org/W2515637259"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2022-07-14T00:00:00"}