Abstract: Internal audit is a critical aspect in all organizations as it helps in the efficient and effective management of public resources. Auditor general report have established that many county governments are still facing challenges of resource allocation and misappropriation of funds.This has increased the need for internal audit in all county governments. The main objective of this study was to evaluate the influence of internal audit on financial. The specific objective was to evaluate the influence of internal audit independence on financial accountability in county governments in western Kenya. The study was guided by accountability theory and the assumption that county governments in Kenya incorporated internal audit. The target population of the study was 194 respondents drawn fromcabinet executive committee members for finance, director internal audit services, principal auditors,audit assistants and accountantsinfour county governments in western Kenya. Correlational research design was used. Proportionate stratified random sampling was used to select respondents. Primary data was collected through the use of questionnaires and secondary data through analysis of auditor general reports. A pilot study was done in Kisumu County government. Cronbach’s Alpha was used to test reliability. Validity was tested by experts and factor analysis. Data was analyzed using SPSS version 27. Both descriptive and inferential statistics was obtained. The results from the regression analysis depicted that internal audit had a negative and significant influence on financial accountability by reducing unsupported expenditure. The study therefore concluded that improvement on internal audit improves financial accountability by reducing unsupported expenditure. The study recommended that management of county governments should not interfere with the duties of internal auditors.

Keywords: Internal Audit: Financial Accountability: County Governments