South Asian Journal of Social Studies and Economics

This paper sought to investigate the impact of risk management framework on governance processes in Kenya's public sector. The key objective is, to assess the impact of the risk management framework on governance processes at the National Treasury in the North Rift, Kenya. Grounded on systems theory to explore the relationship between internal controls and governance processes. A descriptive research design targeted 25 internal auditors in Kenya's North Rift region. A census approach was used to gather data from 23 participants. Data was analyzed based on the study's variable. The results, presented suggest a significant positive relationship between the variables. It was established that there was a moderate positive correlation between governance processes and risk management framework with a correlation of 0.508. Further simple regression analysis was conducted revealing that a unit change in a risk management framework will lead to 0.383 changes in governance processes. The paper concludes that the risk management framework has a moderate impact on governance processes at the National Treasury in the North Rift, Kenya. This paper contributes to the enrichment of the literature on internal auditing by describing how the risk management framework would impact on governance processes at the national treasury in the North Rift, Kenya. Reinforce the need for internal auditors to adhere to the recommendations of the IPPF in developing and implementing a risk management framework in their organizations. Further research could explore other regions and public sector entities in Kenya to validate these findings and provide broader insights into the role of internal auditing in public governance.