Examine the relationship between internal control systems and performance of County Governments in Kenya through a literature review. It specifically aimed to assess the impact of the control environment, evaluate the effectiveness of risk assessment, examine the influence of information communication systems, and analyse the effectiveness of monitoring activities in enhancing County Government performance. The study adopted a desk research design by reviewing relevant literature on internal control systems and County Government performance. It also summarized significant contributions of previous studies and discussed theoretical and methodological gaps in the literature. Empirical studies revealed that a robust control environment, effective risk assessment, and advanced Information Communication Systems (ICS) improve County Government performance. Despite enhancing transparency and accountability, challenges related to infrastructure and digital literacy persist. The integration of Agency, Stewardship, Institutional, and Contingency theories provides practical insights for designing effective internal controls, offering evidence-based recommendations for regulatory frameworks that foster accountability and operational efficiency in public governance.
Keywords: Control Environment, Performance, Risk Assessment, communication systems, internal control systems, monitoring activities
