Receivables

EFFECTS OF INTERNAL CONTROLS ON REVENUE
COLLECTION: A CASE OF KENYA REVENUE AUTHORITY

BY

MWACHIRO D. BRIAN
REG. No.: D61/68652/2011

A RESEARCH PROJECT SUBMITTED IN PARTIAL
FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF
THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION
(MBA), SCHOOL OF BUSINESS, UNIVERSITY OF NAIROBI

NOVEMBER 2013

DECLARATION
This research proposal is my original work and has not been presented for a degree in any
other university.

Signed: ……………………………..…….Date: ………………………….……….
Mr. Mwachiro Brian
D61/68652/2011

This research proposal has been presented for examination with my approval as the
university supervisor.

Signed: ……………………………..……. Date: ………………………….……….
Mr. Luther Otieno
School of Business

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ACKNOWLEDGEMENT
My acknowledgement goes directly to the almighty God for without whom I would not
have come this far. My utmost gratitude is also extended to my family and friends for
their continuous support and encouragement to aim higher even from miles away. My
sincere appreciation goes to my lecturers whose support towards the achievement of this
course cannot be overemphasized. I would like to thank my project supervisor Mr. Luther
Otieno for his patience, guidance, and constructive assistance throughout this study
which was invaluable. Finally, I am thankful to all the people who in their special ways
made this research a success.

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ABSTRACT
The Kenya Revenue Authority was formed at a time when revenue collection was very
low and the need to expand the tax base was necessary. KRA then embarked on an
ambitious project of reviewing its operations and coming up with internal control
mechanisms to enhance revenue collection. The objective of this study therefore was to
closely look at the internal controls in operation at Kenya Revenue Authority with a view
to establish whether such internal controls have produced any meaningful results in
increased collected revenue. The research was...