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Audit Procedures and Responsibilities on Audit Decisions: An Examination for Kenya

Vol 2, Issue 2, July - December 2015 | Pages: 18-33 | Research Paper  

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Author Details ( * ) denotes Corresponding author

1. * Joshua W. Chesoli, Lecturer, Mount Kenya University, Kenya (
2. Eliud Kerio Long’acha, Mount Kenya University, Kenya

The purpose of this study is to examine how internal audit procedures and responsibility perceptions of the auditors impact the audit decisions of independent external auditors. The questions of the research are answered by the certified public accountants (CPA) operating in Kenya and the establishments that audit companies independently. The results of the study show that the procedural efficiency of internal auditors in auditing and their taking responsibility have a positive impact on the decisions of independent external auditors. Another result of the study was that in the absence of internal audit elements in the company or in the case that internal auditors do not function properly, the audit result of the independent auditor will be more ineffective. In this respect, in order to get objective and reliable data from the independent external auditors, internal procedures should be streamlined and internal auditors should be willing to cooperate with external auditors more.


Independent auditing, Internal procedure, Responsibility, Kenya, Auditing decisions

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