| dc.description.abstract | The purpose of this research study was be aimed at establishing the impact of internal controls on financial performance of Savings and Credit Cooperative Societies (SACCOs) in Embu County Kenya. The Savings and Credit Cooperative Societies (SACCOs) industry in Kenya constitutes a significant proportion of the national economic and social wellbeing. However, a sizeable amount of (SACCOs) have been facing a myriad of challenges, whereby a vast majority of them have centred around mismanagement which point towards presence of weak internal controls or lack thereof of them in totality. The direct implication of the lack of strong internal controls has been echoed in the financial performance of the SACCOs which has also led to some of them collapsing and causing losses of member’s savings. The findings of the research study was reliant on both primary and secondary data which will be obtained from annual reports of SACCOs. The study adopted a descriptive research design in which through a non-probabilistic sampling technique, a sample will be derived out of total target population of members of staff from the SACCOs within Embu county, to whom carefully pre-tested questionnaires were administered. | en_US |
