AUDIT AND INTERNAL CONTROL SYSTEMS AND THE SUSTAINABILITY OF HUMANITARIAN PROJECTS IN KAKUMA REFUGEE CAMP, KENYA

Humanitarian interventions in a long-term refugee environment like Kakuma Refugee Camp, Kenya, often depend on short-term donor grants to assist populations that may remain in need for decades, making internal governance systems essential to project continuity, community ownership, and scalability. This paper examined how internal audit practices, procurement oversight, financial reporting systems, and compliance monitoring contributed to the sustainability of humanitarian projects in Kakuma and its neighbouring Kalobeyei. A cross-sectional survey with correlational and explanatory approaches was conducted using a stratified random sample of 120 finance, audit, procurement, compliance, monitoring and evaluation, and programme management employees from UN agencies, international and national NGOs, and refugee-led organisations. A structured questionnaire was used to collect data on audit frequency, procedures and follow-up; procurement oversight, transparency and corruption control; reporting accuracy, timeliness and transparency; and compliance checks, policy adherence and monitoring. Data were analysed using descriptive statistics, Pearson correlation, and multiple linear regression. Internal audit practices (β = .26, p < .001), financial reporting systems (β = .22, p = .003), and compliance monitoring (β = .42, p < .001) had a significant positive influence on project sustainability, whereas procurement oversight did not (β = .08, p = .268). The four predictors accounted for 43.3% of the variance in sustainability (R² = .433), with compliance monitoring exerting the greatest influence. The results provide camp-based evidence to help humanitarian agencies, donors, and the Department of Refugee Services strengthen internal controls as Kenya's Shirika Plan moves towards development-oriented and self-reliant refugee settlements.