@incollection{,
	
					
					
					4964C00E46DB3AAFC607091429011B13
				,
	author={{Soi PatriciaChepkirui} and {Dr. JosephatOluoch} 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}2134158
}

@incollection{b0,
	
	
		,
	title={{Investigating adequacy of security controls in Saudi Banking sector, An empirical study}}
		,
	author={{
			&AAbu-Musa
		} and {
			A
		}}
		
	
	
		,
	journal={{Journal of Accounting -Business & Management}}
		
			17
			1
			
			,
	year={2010}
		
	

}

@incollection{b1,
	
	
		,
	title={{An Examination of Role of Government Internal Audits Improving Financial Performance}}
		,
	author={{
			SAikins
		}}
	
	
		,
	journal={{Public Finance and Management}}
		
			11
			4
			
			,
	year={2011}
		
	

}

@incollection{b2,
	
	
		,
	title={{Factors Influencing Performance of the UAE Islamic and Conventional National Banks,. Department of Accounting}}
		,
	author={{
			HAl-Tamimi
		} and {
			AHassan
		}}
		
	
	
		,
	journal={{Finance and Economics}}
		
			,
	year={2010}
		
		
			College of Business Administration, University of Sharjah
		
	

}

@incollection{b3,
	
	
		,
	title={{How does internal control regulation affect financial reporting?}}
		,
	author={{
			JAltamuro
		} and {
			ABeatty
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			49
			1
			
			,
	year={2010}
		
	

}

@incollection{b4,
	
	
		,
	title={{Evaluation of Internal Control Systems: A Case Study from Commercial Banks in Uganda}}
		,
	author={{
			AAmudo
		} and {
			ELInanga
		}}
		
	
	
		,
	journal={{International Research Journal of Finance and Economics}}
		
			3
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{The Effect of SOX Internal Control Deficiencies and their Remediation and Accrual Quality}}
		,
	author={{
			HAshbaugh-Skaife
		} and {
			DCollins
		} and {
			WKinney
		} and {
			RLafond
		}}
		
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			4
			2
			
			,
	year={2008}
		
	

}

@incollection{b6,
	
	
		,
	title={{The impact of internal controls and penalties on fraud}}
		,
	author={{
			RABarra
		}}
	
	
		,
	journal={{Journal of information Systems}}
		
			24
			1
			
			,
	year={2010}
		
	

}

@book{b7,
	
	
		,
	title={{Fraudulent Financial Reporting: An Analysis of Technology, Health Care and Financial Services Fraud Cases. Accounting Horizons}}
		,
	author={{
			MSBeasley
		} and {
			JVCarcello
		} and {
			DHermanoon
		} and {
			RPCapides
		}}
		
		
		
		
			,
	year={2010}
			
		
	

}

@incollection{b8,
	
	
		,
	title={{Internal Control in Trinidad and Tobago Religious Organizations}}
		,
	author={{
			AKBowrin
		}}
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			17
			1
			
			,
	year={2011}
		
	

}

@incollection{b9,
	
	
		,
	title={{Auditing: Firm Characteristics and Voluntary Management Reports on Internal Control}}
		,
	author={{
			SJBronson
		} and {
			PCarcello
		} and {
			KRaghunandan
		}}
		
		
	
	
		,
	journal={{Journal of Practice and Theory}}
		
			25
			4
			
			,
	year={2010}
		
	

}

@incollection{b10,
	
	
		,
	title={{Tolley's Internal Auditor's Handbook}}
		,
	author={{
			AChambers
		}}
	
	
		,
	booktitle={{London: Lexis Nexis Butterworths}}
				
			,
	year={2010}
		
	
	,
	note={2nd edition}

}

@incollection{b11,
	
	
		,
	title={{The Fraud Model in International Contexts: A Call to Include the Societallevel Influences in the Model}}
		,
	author={{
			JKCieslewicz
		}}
	
	
		,
	journal={{Journal of Forensic and Investigative Accounting}}
		
			4
			1
			
			,
	year={2012}
		
	

}

@incollection{b12,
	
	
		,
	title={{Internal Control-Integrated Framework}}
		,
	author={{
			DCooper
		} and {
			PSchindler
		}}
		
	
	
		,
	booktitle={{Committee of Sponsoring Organizations of the Treadway Commission}}
				,
	editor={
			Tata14Mcgraw Hill
			Coso
		}
		New Delhi; New York
		
			,
	year={2013. 2013}
		
	
	,
	note={Business Research Methods}

}

@book{b13,
	
	
		,
	title={{Research Design: Qualitative, Quantitative and Mixed Approaches}}
		,
	author={{
			JCreswell
		}}
		
			,
	year={2012}
			,
	publisher={Sage}
			,
	address={Thousand Oaks}
		
	
	,
	note={3rd ed.}

}

@book{b14,
	
	
		,
	title={{Climate for Scandal}}
		,
	author={{
			ECCrutchley
		} and {
			RMJensin
		} and {
			BBMarshall
		}}
		
		
		
			,
	year={2010}
		
	

}

@incollection{b15,
	
	
		,
	title={{Corporate Environments that Contribute to Accounting Fraud}}
	
	
		,
	journal={{The Financial Review}}
		
			42
			
		
	

}

@incollection{b16,
	
	
		,
	title={{Determinants of Weaknesses in Internal Control over Financial Reporting and the Implications for Earnings Quality}}
		,
	author={{
			JWDoyle
		} and {
			SMcvay
		}}
		
	
	
		,
	journal={{Journal of Accounting, Auditing and Finance}}
		
			8
			1
			
			,
	year={2010}
		
	

}

@book{b17,
	
	
		,
	title={{Evaluation of Internal Control System of Banks in Nigeria. A PhD. Dissertation}}
		,
	author={{
			ICEtuk
		}}
		
			,
	year={2011}
		
		
			St. Clements University
		
	

}

@incollection{b18,
	
	
		,
	title={{Ability to Investigate Staff Fraud, and Life Style and Fraud Detection in Nigeria}}
		,
	author={{
			EUEwa
		} and {
			JOUdoayang
		}}
		
	
	
		,
	journal={{International Journal of Research in Economics & Social Sciences}}
		
			2
			2
			
			,
	year={2012}
		
	
	,
	note={The Impact of Internal Control Design on Banks}

}

@incollection{b19,
	
	
		,
	title={{Internal audit attributes and external audit's reliance on internal audit: implications for audit fees}}
		,
	author={{
			WFadzilah
		} and {
			ZMohamed
		} and {
			MMat Zain
		} and {
			NSubramaniam
		} and {
			WYusoff
		}}
		
		
		
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			16
			3
			
			,
	year={2010}
		
	

}

@incollection{b20,
	
	
		,
	title={{An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs}}
		,
	author={{
			KSJaya
		} and {
			HHMohd
		} and {
			AAzwadi
		}}
		
		
	
	
		,
	journal={{International Journal of Business Research and Management (IJBRM)}}
		
			3
			2
			
			,
	year={2012}
		
	

}

@incollection{b21,
	
	
		,
	title={{The modern industrial revolution, exit, and the failure of internal control systems}}
		,
	author={{
			Jensen
		}}
	
	
		,
	journal={{The Journal of Finance}}
		
			48
			3
			
			,
	year={2013}
		
	

}

@incollection{b22,
	
	
		,
	title={{A Basic Study of Agency-Cost Source and Municipal Use of Internal Versus External Control}}
		,
	author={{
			KLJensen
		}}
	
	
		,
	journal={{Accounting and Business Research}}
		
			35
			4
			
			,
	year={2010}
		
	

}

@incollection{b23,
	
	
		,
	title={{Internal control, accountability and corporate governance: Medieval and modern Britain compared}}
		,
	author={{
			MJJones
		}}
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			7
			
			,
	year={2010}
		
	

}

@book{b24,
	
	
		,
	title={{Assurance and Auditing Concepts for a Changing Environment}}
		,
	author={{
			CJubb
		}}
		
			,
	year={2010}
			,
	publisher={Thomson South-Western}
		
	

}

@incollection{b25,
	
	
		,
	title={{Does Agency Theory Provide a General Framework for Audit Pricing?}}
		,
	author={{
			NJussi
		} and {
			SPetri
		}}
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			8
			2
			
			,
	year={2010}
		
	

}

@book{b26,
	
	
		,
	title={{An Evaluation of Internal Controls: The Case of Nairobi Small Businesses}}
		,
	author={{
			WKakucha
		}}
		
			,
	year={2011}
			,
	address={Strathmore University; Kenya}
		
	
	,
	note={Unpublished MA Thesis}

}

@incollection{b27,
	
	
		,
	title={{Theories of the Firm}}
		,
	author={{
			DKantarelis
		}}
	
	
		,
	journal={{Kenya Financial Sector Stability Report}}
		
			,
	year={2010}
		
	

}

@incollection{b28,
	
	
		,
	title={{The Contribution of Internal Auditing to Management}}
		,
	author={{
			CKantzos
		} and {
			AChondraki
		} and {
			AthensStamouli
		} and {
			TKaragiorgos
		} and {
			GDrogalas
		} and {
			?Gotzamanis
		} and {
			ITampakoudis
		}}
		
		
		
		
		
		
	
	
		,
	journal={{International Journal of Management Research}}
		
			3
			2
			
			,
	year={2011. 2009}
		
	
	,
	note={Technology}

}

@book{b29,
	
	
		,
	title={{Potential Red Flags and Fraud Detection Techniques: A Guide to Forensic Accounting Investigation}}
		,
	author={{
			WKenyon
		} and {
			PDTilton
		}}
		
		
			,
	year={2010}
			,
	publisher={John Wiley & Sons, Inc}
			,
	address={New Jersey}
		
	
	,
	note={First Edition)?,}

}

@book{b30,
	
	
		,
	title={{Effect of internal controls on financial performance of deposit taking savings and credit cooperative societies in Kenya}}
		,
	author={{
			CNMagara
		}}
		
			,
	year={2013}
		
		
			Doctoral Dissertation, School of Business, University of Nairobi
		
	

}

@book{b31,
	
	
		,
	title={{Effects of internal control systems on financial performance in an institution of higher learning in Uganda: A case of Uganda Martyrs University}}
		,
	author={{
			SPMawanda
		}}
		
			,
	year={2010}
		
		
			Uganda Matyrs University
		
	
	,
	note={Unpublished thesis}

}

@book{b32,
	
	
		,
	title={{A Survey of the Impact of Internal Controls on Operational Efficiency among NGOs in Nairobi}}
		,
	author={{
			WBMichino
		}}
		
			,
	year={2011}
			,
	address={Kenya}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA thesis}

}

@book{b33,
	
	
		,
	author={{
			OMMugenda
		} and {
			AGMugenda
		}}
		
		,
	title={{Research Methods: Quantitative and Qualitative Approaches}}
				Nairobi
		
			,
	publisher={ACTS Press}
			,
	year={2013}
		
	

}

@book{b34,
	
	
		,
	title={{The Impact Of Internal Control Systems On The Financial Performance Of Private Hospitals In Nairobi}}
		,
	author={{
			AKMuio
		}}
		
			,
	year={2012}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished Research Thesis}

}

@book{b35,
	
	
		,
	title={{An Evaluation of the effect of internal controls on revenue generation in the University of Nairobi Enterprises and Service (UNES) Limited}}
		,
	author={{
			HNNdungu
		}}
		
			,
	year={2014}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished Research Thesis}

}

@book{b36,
	
	
		,
	title={{A survey of Internal Control Systems among the Listed Private Companies and the Public Sector Companies in Kenya}}
		,
	author={{
			KMNgugi
		}}
		
			,
	year={2011}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished Research Thesis}

}

@incollection{b37,
	
	
		,
	title={{Effect of fraud risk detection through internal control systems on organization performance: A case of deposit-taking microfinance institutions in Kenya}}
		,
	author={{
			NMNjenga
		} and {
			Osiemo
		}}
		
	
	
		,
	journal={{International Journal of Social Sciences and Entrepreneurship}}
		
			7
			1
			,
	year={2013}
		
	

}

@book{b38,
	
	
		,
	title={{The Effectiveness of Internal Audit in Promoting Good Governance in the Public Sector in Kenya}}
		,
	author={{
			RWNjui
		}}
		
			,
	year={2012}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA thesis}

}

@incollection{b39,
	
	
		,
	title={{Impact of Internal Control System in Banking Sector in Nigeria}}
		,
	author={{
			OOlatunji
		}}
	
	
		,
	journal={{Pakistan Journal of Social Sciences}}
		
			6
			4
			
			,
	year={2010}
		
	

}

@book{b40,
	
	
		,
	title={{The relationship between internal controls and corporate Governance in commercial banks in Kenya. Doctoral Dissertation}}
		,
	author={{
			COOlumbe
		}}
		
			,
	year={2012}
		
		
			School Of Business, University Of Nairobi
		
	

}

@book{b41,
	
	
		,
	title={{Internal Control Activities in the Context of Credit Control Banking}}
		,
	author={{
			SOzten
		} and {
			Karg?n
		}}
		
		
			,
	year={2012}
			,
	publisher={Afyon Kocatepe University Publishing}
			14
			
		
	

}

@incollection{b42,
	
	
		,
	title={{Ten Truths You Need to Know About Fraud}}
		,
	author={{
			BKPeterson
		} and {
			PZikmund
		}}
		
	
	
		,
	journal={{Strategic Finance}}
		
			3
			3
			
			,
	year={2011}
		
	

}

@book{b43,
	
	
		,
	title={{Can Identifying and Investigating Fraud Risks Increase Auditors' Liability?}}
		,
	author={{
			AReffett
		}}
		
			,
	year={2011}
			,
	publisher={Ph.D Dissertation}
		
		
			University of Illinois
		
	

}

@book{b44,
	
	
		,
	title={{Financial Statement Fraud: Prevention and Detection}}
		,
	author={{
			ZRezaee
		}}
		
			,
	year={2012}
			,
	publisher={Wiley}
			,
	address={New York}
		
	

}

@book{b45,
	
	
		,
	title={{Fraud Auditing and Forensic Accounting (Third Edition)}}
		,
	author={{
			TWSingleton
		} and {
			GJBologna
		} and {
			RLindquist
		} and {
			AJSingleton
		}}
		
		
		
		
			,
	year={2010}
			,
	publisher={John Wiley & Sons, Inc}
			,
	address={New Jersey}
		
	

}

@incollection{b46,
	
	
		,
	title={{Internal Control and Accounting Systems: The Reliability Approach to Internal Control Evaluation}}
		,
	author={{
			WOStratton
		}}
	
	
		,
	journal={{Journal of the Decision Sciences Institute}}
		
			12
			1
			
			,
	year={2012}
		
	

}

@incollection{b47,
	
	
		,
	title={{Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business}}
		,
	author={{
			KTheofanis
		} and {
			GDrogalas
		} and {
			NGiovanis
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Sciences and Applied Research}}
		
			4
			1
			
			,
	year={2011}
		
	

}

@book{b48,
	
	
		,
	title={{Toward a stakeholder theory of the firm: Organization science}}
		,
	author={{
			KThomas
		}}
		
			,
	year={2012}
			11
			
		
	

}

@incollection{b49,
	
	
		,
	title={{Effective Internal Controls System as Antidote for Distress in the Banking Industry in Nigeria}}
		,
	author={{
			STTunji
		}}
	
	
		,
	journal={{Journal of Economics and international Business Research}}
		
			1
			5
			
			,
	year={2013}
		
	

}

@book{b50,
	
	
		,
	title={{An Evaluation of the Effectiveness of an Internal Control Function: The Case of Kenya Polytechnic University College}}
		,
	author={{
			SWWainaina
		}}
		
			,
	year={2011}
			,
	address={Kenya}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA Thesis}

}

@book{b51,
	
	
		,
	title={{Strategies applied by commercial banks in Kenya to combat fraud. Doctoral dissertation, Department of Business Administration}}
		,
	author={{
			MAWanemba
		}}
		
			,
	year={2010}
		
		
			School of Business, University of Nairobi
		
	

}

@incollection{b52,
	
	
		,
	title={{Audit committees, board of directors, and remediation of material weaknesses in internal control}}
		,
	author={{
			Wee
		} and {
			BGoh
		}}
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			26
			2
			
			,
	year={2011}
		
	

}