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Institution:     University of Nairobi (currently on leave of absence)      

Designation:   Lecturer

Period:            1996 to date

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Essajee, A.  1990.  Internal Controls (The case of Nyayo Bus Service Corporation, Nairobi). , Nairobi: University of Nairobi Abstract

The study was aimed at documenting and evaluating the internal control system of Nyayo Bus Service Corporation, Nairobi so as to provide recommendations towards improvement of the existing system.
Personal interviews were used to collect primary data and investigations were also made on certain secondary data. A theoretical framework of sound internal controls was developed used as the basis for evaluating the Nyayo Bus Service Corporation existing internal control system. Fairly good controls were identified in the cash cycle, purchase cycle and payroll cycle. Some weaknesses, however, in these cycles were also identified. The stores area was found to be the weakest controlled area. The stores was functioning as a separate entity from the other departments from the corporation. No adequate segregation of duties existed nor were physical security controls adequate. It was further identified that the Internal auditor reports to the General manager as opposed to a Board Committee and that he performs routine control procedures. Recommendations have also been provided to minimize these weaknesses and to strengthen the internal control system.

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