Abstract:
The study was looked for a case study on how internal controls affected efficiency management in the local county government, Embu. The goals of the study determined the degree of efficiency in local county government in Embu, identified potential solutions to the problems affecting the public sector there, and created a link between internal control and efficiency management. It came to an end that efficiency management and internal control systems have a strong beneficial association. As a result of the study's findings, it was concluded that there was a substantial positive association between internal controls and governmental management and that the internal controls used by the local county government in Embu were inadequate and undesirable. The following proposal was made for Embu local county government to increase, based on the study's findings: management should frequently provide timely feedback to address any current management issues., encourage employees to perform their jobs honestly and diligently rather than considering ways to steal from the company because of their poor pay, employ internal auditors with knowledge of implementing internal controls and assessing the observance of those controls by workers
