@incollection{,
	
					
					
					1A079B882C9858BA4DE09BDAD381202D
				,
	author={{Linet KemuntoNyakundi} and {Dr.Oluoch} and {Jomo Kenyatta University of Agriculture and Technology}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2115774
}

@incollection{b0,
	
	
		,
	title={{Effectiveness of internal audit as instrument of improving public sector management}}
		,
	author={{
			OUnegbu
		} and {
			MIKida
		}}
		
	
	
		,
	journal={{Journal of Emerging Trends in Economics and Management Sciences}}
		
			2
			4
			
			,
	year={2011}
		
	
	,
	note={JETEMS)}

}

@incollection{b1,
	
	
		,
	title={{Internal audit effectiveness: an expansion of present methods}}
		,
	author={{
			SMAdel
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			16
			8
			
			,
	year={2011}
		
	

}

@incollection{b2,
	
	
		,
	title={{An examination of internal auditor objectivity: In house versus outsourcing}}
		,
	author={{
			SSAhlawat
		} and {
			DJLowe
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			23
			3
			,
	year={2014}
		
	

}

@book{b3,
	
	
		,
	title={{The impact of risk checklists and a standard audit program on the planning of fraud detection procedures}}
		,
	author={{
			JAnderson
		} and {
			SKAsare
		} and {
			AWright
		}}
		
		
		
			,
	year={2013}
			,
	address={Gainesville, FL}
		
		
			University of Florida
		
	
	,
	note={working paper}

}

@incollection{b4,
	
	
		,
	title={{The effectiveness of the internal auditor in Malaysian listed institutions}}
		,
	author={{
			NAnnuar
		}}
	
	
		,
	journal={{Akauntan Nasional}}
		
			14
			9
			
			,
	year={2011}
		
	

}

@book{b5,
	
	
		,
	title={{Internal Audit Independence and Corporate Governance, The Institute of Internal Auditors-Research Foundation}}
		,
	author={{
			MartinBariff
		}}
		
			,
	year={2003}
		
	

}

@book{b6,
	
	
		,
	title={{On the effectiveness of characteristics management system audits. The TQM Magazine}}
		,
	author={{
			IABeckmerhagen
		}}
		
			,
	year={2013}
			16
			
		
	

}

@incollection{b7,
	
	
		,
	title={{The new role of the internal auditor: Implications for internal auditor objectivity}}
		,
	author={{
			RGBrody
		} and {
			DJLowe
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			4
			2
			
			,
	year={2010}
		
	

}

@incollection{b8,
	
	
		,
	title={{Independent auditor judgment in the evaluation of internal audit functions}}
		,
	author={{
			PRBrown
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			21
			2
			
			,
	year={2013}
		
	

}

@incollection{b9,
	
	
		,
	title={{The Effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations}}
		,
	author={{
			CBrune
		}}
		14. 12. 12
	
	
		,
	journal={{Internal Audit Issues Analyzed. Internal Auditor}}
		,
	editor={C. Aaron and S. Gabriel.}
		
			57
			5
			e3
			,
	year={2010. 2010}
		
	
	,
	note={Australian Accounting Review}

}

@book{b10,
	
	
		,
	title={{Reflections on Corporate Governance and the Role of the Internal Auditor}}
		,
	author={{
			JCattrysse
		}}
		
			,
	year={2014}
		
		
			Roularta Media Group
		
	

}

@book{b11,
	
	
		,
	title={{Roles and Challenges of Internal Auditing in the Banking Industry in Kenya}}
		,
	author={{
			LChepkorir
		}}
		
			,
	year={2010}
		
		
			Unpublished MBA Project, University of Nairobi
		
	

}

@book{b12,
	
	
		,
	title={{}}
		,
	author={{
			GregoryGDess
		} and {
			GTLumpkin
		}}
		
		
			,
	address={Tom}
		
	

}

@book{b13,
	
	
		,
	title={{Strategic Management: Creating Competitive Advantages}}
		,
	author={{
			AlanBEisner
		}}
		
			,
	year={2010}
			,
	publisher={McGraw-Hill}
		
	
	,
	note={5th Edition}

}

@incollection{b14,
	
	
		,
	title={{Internal auditing effectiveness: An expansion of present methods}}
		,
	author={{
			MDittenhofer
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			16
			8
			
			,
	year={2011}
		
	

}

@incollection{b15,
	
	
		,
	title={{Separation of ownership and control}}
		,
	author={{
			EFFama
		} and {
			MCJensen
		}}
		
	
	
		,
	journal={{Journal of Law and Economics}}
		
			26
			3
			
			,
	year={2013}
		
	

}

@incollection{b16,
	
	
		,
	title={{Two factors affecting internal audit independence and objectivity: Evidence from Singapore}}
		,
	author={{
			JGoodwin
		} and {
			TYYeo
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			5
			1
			
			,
	year={2011}
		
	

}

@incollection{b17,
	
	
		,
	title={{The relationship between the audit risk assessment and the internal audit function: Evidence from Australia and New Zealand}}
		,
	author={{
			JGoodwin
		}}
	
	
		,
	journal={{International Journal of Auditing}}
		
			7
			2
			
			,
	year={2013}
		
	

}

@incollection{b18,
	
	
		,
	title={{A comparison of internal audit in the private and public sectors}}
		,
	author={{
			JGoodwin
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			19
			5
			
			,
	year={2014}
		
	

}

@book{b19,
	
	
		,
	title={{Greater expectations for internal auditors. CA magazine}}
		,
	author={{
			SHack
		}}
		
			,
	year={2013. March 2008 issue}
		
	

}

@book{b20,
	
	
		,
	title={{An empirical study on effectiveness of internal auditing for listed institutions in Taiwan}}
		,
	author={{
			J.-HHung
		} and {
			H.-LHan
		}}
		
		
			,
	year={2008. November 4, 2015}
		
	
	,
	note={Retrieved}

}

@incollection{b21,
	
	
		,
	title={{Annual Report. Analysis of the Public Audit Act}}
	
	
		,
	journal={{ICPAK}}
		
			,
	year={2015. 2015. January 30, 2016}
		
	

}

@incollection{b22,
	
	
		,
	title={{The standards for the professional practice of internal auditing. Altamonte Springs: The Institute of Internal Auditors}}
	
	
		,
	journal={{IIA}}
		
			,
	year={2012}
		
	
	,
	note={Research Foundation}

}

@incollection{b23,
	
	
		,
	title={{International Professional Practice Framework}}
	
	
		,
	journal={{Internal Control Weaknesses Managerial Auditing Journal}}
		
			19
			6
			
			,
	year={2009}
		
	

}

@incollection{b24,
	
	
		,
	title={{A comparison of internal audit in the private and public sectors}}
		,
	author={{
			J
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			19
			2
			
			,
	year={2014}
		
	

}

@book{b25,
	
	
		,
	title={{The Reality and Constraints of Using Analytical Procedures in the Control of Public Fund Jordanian Audit Bureau Case European Journal of Economics, Finance and Administrative Sciences}}
		,
	author={{
			ASJamal
		}}
		
			,
	year={2011. 2011}
		
	

}

@incollection{b26,
	
	
		,
	title={{Internal audit education: exploring professional competence}}
		,
	author={{
			ONKadondi
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			11
			5
			
			,
	year={2012}
		
	

}

@book{b27,
	
	
		,
	title={{Challenges faced in professionalizing the internal auditors function in Kenya's industrial and Allied companies. Post-Sarbanes-Oxley era: the role of auditors and corporate governance, working paper}}
		,
	author={{
			NHKamere
		}}
		
			,
	year={2013}
		
		
			George Mason University
		
	

}

@incollection{b28,
	
	
		,
	title={{Evaluating the Factor of Cost and Benefit of Internal Audi}}
		,
	author={{
			PKashan
		} and {
			RNabeel
		}}
		
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			4
			14
			,
	year={2013}
		
	

}

@book{b29,
	
	
		,
	title={{A survey on the role of internal audit in promoting good corporate governance in SOEs}}
		,
	author={{
			PKKibet
		}}
		
			,
	year={2008}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA Project}

}

@book{b30,
	
	
		,
	title={{The factors that contribute to the report environment for the internal auditors in Public Universities in Kenya Unpublished MBA Management Research Paper}}
		,
	author={{
			DKKiprono
		}}
		
			,
	year={2010}
		
		
			University of Nairobi
		
	

}

@incollection{b31,
	
	
		,
	title={{Public Finance under the New Constitution}}
		,
	author={{
			NKirira
		}}
	
	
		,
	journal={{Society for International Development Constitution Working Paper Series}}
		
			5
			1
			
			,
	year={2010}
		
	

}

@book{b32,
	
	
		,
	title={{An Approach to Effective Audit Risk assessment Selfevaluation}}
		
			,
	year={2013}
		
		
			KPMG's Audit Risk assessment Institute
		
	

}

@incollection{b33,
	
	
		,
	title={{Reporting Internal Control Deficiencies in the Post Sarbanes Oxley Era: The Role of Auditors and Corporate Governance}}
		,
	author={{
			GVKrishnan
		} and {
			GVisvanathan
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			11
			2
			
			,
	year={2013}
		
	

}

@incollection{b34,
	
	
		,
	title={{Risky Business Team with Audit Risk assessment to Tackle It Security Needs}}
		,
	author={{
			RLawrence
		}}
		
	
	
		,
	journal={{Journal of Accountancy}}
		
			,
	year={2013. June 2016}
		
	

}

@incollection{b35,
	
	
		,
	title={{The role of the internal audit function in the disclosure of material weaknesses}}
		,
	author={{
			SLin
		} and {
			MPizzini
		} and {
			MVargus
		} and {
			IRBardhan
		}}
		
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			86
			1
			
			,
	year={2011}
		
	

}

@book{b36,
	
	
		,
	title={{A survey of audit risk assessments in Canada}}
		,
	author={{
			LouisOMaingat
		} and {
			MZeghal
		} and {
			D
		}}
		
		
		
			,
	year={2010. 29-31 March, 2000}
			,
	address={Munich}
		
	
	,
	note={paper presented at the 23rd EAA Annual Congress}

}

@incollection{b37,
	
	
		,
	title={{Measuring the Degree of Implementation of Internal Audit Based on Business Risk in the Banking Sector of Jordan}}
		,
	author={{
			AMahmoud
		} and {
			NEhab
		}}
		
	
	
		,
	journal={{Arab Journal of Management}}
		
			27
			2
			
			,
	year={2011}
		
	

}

@incollection{b38,
	
	
		,
	title={{An examination of auditors' decisions to use internal auditors as assistants: The effect of inherent risk}}
		,
	author={{
			MJMaletta
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			9
			2
			
			,
	year={2013}
		
	

}

@incollection{b39,
	
	
		,
	title={{Further evidence on external auditors' reliance on internal auditors}}
		,
	author={{
			LMargheim
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			24
			1
			
			,
	year={2013}
		
	

}

@incollection{b40,
	
	
		,
	title={{Audit risk assessment responsibility vis-à-vis internal audit: how well do Top 40 FTSE/JSE listed companies shape up}}
		,
	author={{
			BMarx
		} and {
			TVoogt
		}}
		
	
	
		,
	journal={{Meditari Accountancy Research}}
		
			18
			1
			,
	year={2010}
		
	

}

@incollection{b41,
	
	
		,
	title={{Internal audit effectiveness: An Ethiopian public sector case study}}
		,
	author={{
			DGMihret
		} and {
			AW&yismaw
		}}
		
	
	
		,
	journal={{Managerial Auditing}}
		
			22
			5
			
			,
	year={2011}
		
	
	,
	note={Journal}

}

@book{b42,
	
	
		,
	title={{Relationship between Internal Audit Independence and Co-Operate Governance in Commercial Banks in Kenya}}
		,
	author={{
			GKRuto
		}}
		
			,
	year={2011}
		
	

}

@incollection{b43,
	
	
		,
	title={{Institutional theory}}
		,
	author={{
			WScott
		} and {
			Richard
		}}
		
	
	
		,
	booktitle={{Encyclopedia of Social Theory}}
				George Ritzer, ed. Thousand Oaks, CA
		
			,
	year={2004}
			
		
	

}

@incollection{b44,
	
	
		,
	title={{Factors Affecting the role of Internal Auditors in the Protection of Computerized Accounting Information Systems from Electronic Penetration}}
		,
	author={{
			JamalSharairi
		}}
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			68
			,
	year={2011}
		
	

}

@incollection{b45,
	
	
		,
	title={{Nine elements required for internal audit effectiveness in the public sector. 247. Florida: Maitland Avenue Altamonte Springs}}
	
	
		,
	booktitle={{The Institute of Internal Auditors Research Foundation (IIARF)}}
				
			,
	year={2014}
			
		
	

}

@book{b46,
	
	
		,
	title={{Risk Management: Changing the Internal Auditor' Paradigm, Institute of Internal Auditors Research Foundation}}
		,
	author={{
			GMMillichamp
		}}
		
			,
	year={2012}
			,
	address={Altamonte Springs, F L}
		
	

}

@book{b47,
	
	
		,
	title={{University audit departments in the United States Financial Accountability & Management}}
		,
	author={{
			LGMontondon
		} and {
			MFischer
		}}
		
		
			,
	year={2009}
			15
			
		
	

}

@incollection{b48,
	
	
		,
	title={{Members Lose KShs 60 Million As Kisumu Sacco Collapses}}
		,
	author={{
			GAMugenda
			
				S.
			
		}}
	
	
		,
	booktitle={{The Star newspaper}}
				
			,
	year={2009. 2012. 2012. March 28th}
		
	
	,
	note={Research Methods Nairobi: Acts Press. Otieno}

}

@incollection{b49,
	
	
		,
	title={{Corporate governance: The impact on the role, position, and scope of services of the internal audit function}}
		,
	author={{
			MAOwens
		}}
	
	
		,
	journal={{Journal of Business Ethics}}
		,
	editor={24. 52. Paape, L.}
		
			,
	year={2012. 2011}
		
		
			Unpublished PhD dissertation Erasmus Research Institute of Management Erasmus University
		
	
	,
	note={Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument}

}

@book{b50,
	
	
		,
	title={{The Relationship between internal and external audit in the public sector -A Case Study}}
		,
	author={{
			RPilcher
		} and {
			DGilchrist
		} and {
			ISingh
		}}
		
		
		
			,
	year={2011}
			
		
	

}

@incollection{b51,
	
	
		,
	title={{An examination of whether incentive compensation and stock ownership affect internal auditor objectivity}}
		,
	author={{
			ASchneider
		}}
	
	
		,
	journal={{Journal of Management Issues}}
		
			15
			4
			
			,
	year={2014}
		
	

}

@book{b52,
	
	
		,
	title={{International audit trends in the public sector The Internal Auditor}}
		,
	author={{
			MSterck
		} and {
			G&bouckaert
		}}
		
		
			,
	year={2014}
			63
			
		
	

}

@incollection{b53,
	
	
		,
	title={{Perspectives on models of job performance}}
		,
	author={{
			CViswesvaran
		}}
	
	
		,
	journal={{International Journal of Selection and Assessment}}
		
			8
			4
			
			,
	year={2012}
		
	

}

@incollection{b54,
	
	
		,
	title={{Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy}}
		,
	author={{
			NMWaweru
		} and {
			GKRiro
		}}
		
	
	
		,
	journal={{The Journal of Applied Management Accounting Research}}
		
			11
			1
			
			,
	year={2013}
		
	

}

@incollection{b55,
	
	
		,
	title={{The Single Audit Act: how compliant are nonprofit organizations}}
		,
	author={{
			TFischer
		} and {
			GreenleeGordon
		}}
		
		
	
	
		,
	journal={{Journal of Public Budgeting, Accounting and financial Management Kakucha}}
		
			,
	year={2015. 2009}
		
	
	,
	note={Internal Audit's role in modern corporate}

}

@book{b56,
	
	
		,
	title={{Wuensch (2016) producing and interpreting residual plots in SPSS}}
		,
	author={{
			LKarl
		}}
		
	

}

@book{b57,
	
	
		,
	title={{Strategic Responses to Changes in External Environment by Supermarkets in Kenya. Unpublished masters project}}
		,
	author={{
			CKLangat
		}}
		
			,
	year={2011}
		
		
			University of Nairobi
		
	

}

@book{b58,
	
	
		,
	title={{Principles of Control and Other Assurance}}
		,
	author={{
			LawrenceSawyer
		} and {
			ORayWhittington & Kurt
		} and {
			Pany
		}}
		
		
		
			,
	year={2010}
			,
	address={Ethiopia}
		
	

}

@book{b59,
	
	
		,
	author={{
			RKMautz
		} and {
			HASharaf
		}}
		
		,
	title={{The Philosophy of Auditing}}
				Sarasota, FL
		
			,
	publisher={American Accounting Association}
			,
	year={1961}
		
	

}

@book{b60,
	
	
		,
	title={{the relationship between inventory turnover and financial performance in Kenya}}
		,
	author={{
			JamesMbugua
		} and {
			Mburu
		}}
		
		
			,
	year={2013}
			,
	address={University of Nairobi, Kenya}
		
	

}

@book{b61,
	
	
		,
	title={{A (2012) The internal control and management on firm productivity of retail}}
		,
	author={{
			Mathai
		}}
		
		
			MBA project University of Nairobi
		
	

}

@book{b62,
	
	
		,
	title={{The Market for Corporate Control and Firm Innovation}}
		,
	author={{
			MichaelAHitt
		} and {
			RobertEHoskisson
		} and {
			RichardAJohnson
		} and {
			DDouglas
		} and {
			Moesel
		}}
		
		
		
		
		
			,
	year={2016}
		
	

}

@book{b63,
	
	
		,
	title={{) the effects of working capital management among thirty pubic companies listed at the Nairobi Stock Exchange as at 31st}}
		,
	author={{
			Mogere
		}}
		
			,
	year={2013. December 2002}
		
	

}

@book{b64,
	
	
		,
	author={{
			MMumila
		}}
		,
	title={{Research methods in Quantitative Approach and qualitative}}
				
			,
	publisher={Nairobi press Millichamp, August. H}
			,
	year={2013. 1993}
		
	
	,
	note={6th Ed}

}

@book{b65,
	
	
		,
	title={{effect of internal controls and financial performance management on firm in Technical training institutes in Kenya}}
		,
	author={{
			MuneneMugo
		} and {
			J
		}}
		
		
			,
	year={2013}
		
		
			University of Nairobi, MBA
		
	
	,
	note={research project}

}

@incollection{b66,
	
	
		,
	title={{) inventory turnover and investment performance of unlever}}
		,
	author={{
			Michen
		}}
	
	
		,
	journal={{Mugenda}}
		
			70
			,
	year={2013. 2009}
		
	

}

@book{b67,
	
	
		,
	title={{2013) the effect of fund management techniques on performance of water limited}}
		,
	author={{
			MwangiKimani
		}}
		
			,
	address={Nakuru}
		
		
			thesis of Kabaraki University
		
	

}

@book{b68,
	
	
		,
	title={{The Relationship Between Inventory Turnover on Financial Performance Of Supermarkets In Kenya}}
		,
	author={{
			MJMburu
		}}
		
			,
	year={2013}
		
		
			MBA Degree of The University of Nairobi
		
	

}

@book{b69,
	
	
		,
	title={{The Impact of Enterprise Resource Planning System in efficacy of Internal Controls over financial Reporting}}
		,
	author={{
			MorrisJohn
		} and {
			J
		}}
		
		
			,
	year={2011}
		
	

}

@book{b70,
	
	
		,
	author={{
			Millichamp
		}}
		,
	title={{Control practices 8th Edition}}
				London
		
			,
	publisher={ELBS chapman and Hall publishers}
			,
	year={2008}
		
	

}

@incollection{b71,
	
	
		,
	title={{A Survey of the Impact of Internal Controls on Operational Efficiency In NGOs in Nairobi}}
		,
	author={{
			WMichino
		}}
	
	
		,
	journal={{Journal of Public Budgeting, Accounting and financial Management}}
		
			,
	year={2011}
		
		
			University of
		
	
	,
	note={The Single Audit Act to compliant of nonprofit organizations}

}

@book{b72,
	
	
		,
	title={{Corporate Governance second Edition Malden}}
		,
	author={{
			RMorris
		} and {
			Minow
		}}
		
		
			,
	year={2011}
			,
	publisher={Blackwell Publishers}
		
	

}

@book{b73,
	
	
		,
	title={{Effect of Capital Investment Appraisal Techniques On Financial Performance of Banks Listed At The Nairobi Securities Exchange}}
		,
	author={{
			MusonyeFredrick Musavi
		}}
		
			,
	year={2015}
			,
	address={Kenya}
		
		
			University of Nairobi
		
	

}

@incollection{b74,
	
	
		,
	title={{An Exploratory Study of Internal Control an Fraud Prevention Measures in SMEs}}
		,
	author={{
			HMohd
		} and {
			KSJaya
		} and {
			Azwadi
		} and {
			A
		}}
		
		
		
	
	
		,
	journal={{International Journal of Business Research and Management}}
		
			,
	year={2012}
			,
	publisher={IJBRM}
		
	

}

@book{b75,
	
	
		,
	title={{2012) an assessment of internal control system on the image of hospitality industry, Royal Mac Dic Hotel and View Capital Hotel, Ghana 80}}
		,
	author={{
			NanaAma
		} and {
			AJ
		}}
		
		
			,
	publisher={Law and Society}
		
		
			University of Florida Department of Criminology
		
	
	,
	note={Ndungu Nancy Tanker (2013) Strategies to Prevent Shoplifting and Employee Theft}

}

@book{b76,
	
	
		,
	title={{conducted a study on the effects of internal controls and revenue in United States exchange}}
		,
	author={{
			NdunguHannah
		}}
		
			,
	year={2013}
		
	

}

@incollection{b77,
	
	
		,
	title={{2015) the effect of internal factors affecting procurement process in supplies sector in Kenya government}}
		,
	author={{
			NgugiKaranja
		} and {
			MugoHildah
		}}
		
	
	
		,
	journal={{JKUAT MB}}
		
	

}

@incollection{b78,
	
	
		,
	title={{The relationship between internal audit and management; Qualitative analysis of expectations and perceptions}}
		,
	author={{
			NdamenemuDouglas
		}}
	
	
		,
	journal={{international journal of control}}
		
			10
			,
	year={2013}
		
	

}

@book{b79,
	
	
		,
	title={{Ndunge Kimotho (2010) factors affecting internal audit independence in Technical campus of Mombasa}}
		
	

}

@book{b80,
	
	
		,
	title={{effect of internal controls on financial performance of manufacturing firms in Kenya, Research project in UON, for Msci}}
		,
	author={{
			CarolineNjeri Kamau
		}}
		
			,
	year={2014}
		
	

}

@book{b81,
	
	
		,
	title={{The efficiency of Internal Audit during Promoting Good Governance in the Public Sector in Kenya}}
		,
	author={{
			RWNjui
		}}
		
			,
	year={2012}
		
	

}

@book{b82,
	
	
		,
	title={{Omasete Asemett. C (2014) effect of risk management and financial control in insurance companies in Kenya}}
		,
	author={{
			OnenOso
		}}
		
			,
	year={2008}
			88
		
	
	,
	note={An Exploratory research and sample of Internal Control and Fraud Prevention Measures in SMEs. project research UON}

}

@incollection{b83,
	
	
		,
	title={{Onwong'a Mactosh product management and retail expectations on sale of consumer goods in Kenya}}
	
	
		,
	journal={{Journal of business and management}}
		
			14
			1
		
	
	,
	note={AJBUMA)}

}

@book{b84,
	
	
		,
	title={{}}
		,
	author={{
			Ogula
		}}
		
			,
	year={2005}
			,
	address={Kenya}
		
		
			Technical University of Mombasa
		
	
	,
	note={sampling technique}

}

@book{b85,
	
	
		,
	title={{effects of public inspection on resourceful liability mechanism}}
		,
	author={{
			GloriaOkaro
		}}
		
			,
	year={2012}
			,
	address={Nigeria}
		
	

}

@incollection{b86,
	
	
		,
	title={{The Single Audit Act: how compliant are nonprofit organizations}}
		,
	author={{
			Ojiuko
		}}
	
	
		,
	journal={{Journal of Public Budgeting, Accounting and financial Management}}
		
			,
	year={2010}
		
	

}

@book{b87,
	
	
		,
	title={{Financial Management 55th Edn Vikas Publishing House Private Ltd}}
		,
	author={{
			IPandey
		}}
		
			,
	year={1996}
			,
	address={New Delhi, India}
		
	

}

@incollection{b88,
	
	
		,
	title={{Do Agency Theory supply of general Framework of}}
		,
	author={{
			SPetri
		} and {
			Jussi
		}}
		
	
	
		,
	journal={{Audit International Journal of Control}}
		
			34
			
			,
	year={2014}
		
	

}

@book{b89,
	
	
		,
	title={{financial Management 7th Edn Vikas Publishing House Private back t Ltd}}
		,
	author={{
			IMPandey
		}}
		
			,
	year={1996}
			,
	address={New Delhi, India}
		
	

}

@book{b90,
	
	
		,
	title={{internal control, history evolution and prospects, internal control, Maitland Altmonte springs, Florida, United states of America}}
		,
	author={{
			RamamoortiSridhar
		}}
		
			,
	year={2003}
		
	
	,
	note={retrieval systems}

}

@incollection{b91,
	
	
		,
	title={{The Swansea Internal Audit process in Characteristics Assurance of Education}}
		,
	author={{
			KRezael
		} and {
			DiamondAshelby
		}}
		
	
	
		,
	journal={{Journal of business and management}}
		
			3
			56
			,
	year={2014}
		
	

}

@book{b92,
	
	
		,
	title={{Principles of Control Pearson Education Limited, 99. Riech A. (2012) Revenue Diversification in Kenya's Public Universities and implications for Efficiency and Equity}}
		,
	author={{
			RickHayes
		}}
		
			,
	year={2015}
		
	
	,
	note={Analysis of Education Finance in the African Context}

}

@book{b93,
	
	
		,
	title={{Auditor independence, The Edge}}
		,
	editor={Raja Tun Arsha Raja Tun Uda.}
		
			,
	year={2012. November 2002}
		
	

}

@book{b94,
	
	
		,
	title={{Revenue Generation: Concepts for a Changing Environment Mason: South-Western}}
		,
	author={{
			LRittenberg
		} and {
			BJSchwieger
		}}
		
		
			,
	year={2005}
			,
	publisher={Thomson Corporation}
		
	

}

@book{b95,
	
	
		,
	title={{Strategic capabilities of Ghanaian female business owners and the performance of the ventures. A paper presented at the National 103. Women's Council and the International council of Small Business conference in South Africa}}
		,
	author={{
			KSohal Saffu
		} and {
			TManu
		}}
		
		
		
			,
	year={2014}
		
	

}

@book{b96,
	
	
		,
	title={{}}
		,
	author={{
			Sridhar Ramamoorti
		}}
		
			,
	year={2003}
		
	
	,
	note={Internal auditing}

}

@incollection{b97,
	
	
		,
	title={{The Institute of Internal Auditors Research Foundations}}
	
	
		,
	journal={{History, Evolution and Prospects}}
		
			1
			247
		
	

}

@book{b98,
	
	
		,
	title={{Flourida 32701-4202, united states of America}}
		,
	author={{
			AltamonteMaitland Avenue
		} and {
			Springs
		}}
		
		
	

}

@book{b99,
	
	
		,
	title={{the role of internal audit function in organizations}}
		,
	author={{
			Sebbowa
		}}
		
			,
	year={2009}
			,
	address={South Africa}
		
	

}

@incollection{b100,
	
	
		,
	title={{The relationship between internal audit and management; Qualitative analysis of Expectations and perceptions}}
		,
	author={{
			GSarens
		}}
	
	
		,
	journal={{International Journal of control}}
		
			10
			,
	year={2016}
		
	

}

@book{b101,
	
	
		,
	title={{Sonya Bells (2016) how supermarkets stocks performed in 2016, market realist}}
		
			,
	year={2017}
		
	

}

@incollection{b102,
	
	
		,
	title={{Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit Accounting}}
		,
	author={{
			LSpira
		} and {
			MPage
		}}
		
	
	
		,
	journal={{Control and Accountability Journal}}
		
			16
			,
	year={2013}
		
	

}

@incollection{b103,
	
	
		,
	title={{Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business}}
		,
	author={{
			KTheofanis
		} and {
			Drogalas
		} and {
			NGiovanis
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Sciences and Applied Research}}
		
			4
			1
			
			,
	year={2011}
		
	

}

@book{b104,
	
	
		,
	title={{The Evaluation of the Internal Control Function: The Case of Kenya Polytechnic College}}
		,
	author={{
			SWainaina
		}}
		
			,
	year={2011}
			,
	address={Kenya}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA Thesis}

}

@book{b105,
	
	
		,
	title={{A General Guide to Research Project and Reporting Makerere}}
		,
	author={{
			YukoWillis
		} and {
			DavidOso
		} and {
			Onen
		}}
		
		
		
			,
	year={2008}
		
	

}

@incollection{b106,
	
	
		,
	title={{Risk Stronger, Lower Controls in Evidenced in U.S. Bank Holding Companies}}
		,
	author={{
			Yerramilli
		} and {
			A& VEllul
		}}
		
	
	
		,
	booktitle={{Working Paper 16178Jiancha Yuan Early history of ICS on financial information, republic of china}}
				
			,
	year={2010}
		
	

}