This chapter reviews related literature from various sources according to the objectives of the study. The review of available literature therefore attempts to establish whether there is a relationship between internal control systems and financial performance in SACCOs. Therefore the chapter presents the theoretical review and empirical literature on the effects of internal control systems on financial performance of SACCOs in Embu Town. This section […]

A statement on policy and procedures Issues as they relate to managements views and lord flings with regard to MOB A-123 audits. Writing position papers on justification of actions taken has raised some questions about control. There seems to be a shift in the mind set of managers now that Section 404 of Sox’s (documentation) has really kicked in with compliance performance of the financial […]