Effect of Internal Controls on Performance of Devolved Governments in Kenya

Internal controls are essential determinants of financial distress in any devolved government worldwide. The governments Kenya recorded a dwindle their own source return from 11.7 percent 2013/14 to 8.8 2016/17. This research sought establish the effect internal on performance by adopting correlational study. target population was 423 respondents 47 Kenya. Stratified random sampling used where sample size 381 after 38 were excluded and pilot study with response rate 80.7%. Primary data gathered use structured questionnaire. Data analysis involved descriptive inferential statistics determining trend variables prediction variables, respectively. Findings presented using tables figures, while regression disclosed that calculated p values (p=0.002) significant (p˂0.05). Therefore, scholar failed reject null hypothesis connoting significantly had an commends should step up ascertain place improve service delivery people ground.