Exploring the motivation behind leakage of internal audit reports (whistle blowing) in the public sector in Kenya

Abstract

The objective of this study was to explore the various motivators behind the leakage of audit reports in public sector in Kenya. Leakage of information was considered as a mild act of whistle blowing. This study made use of primary data obtained from 23v internal auditors randomly selected from the public sector. The relevant data was analyzed using descriptive statistics and also subjected to Pearson coefficient of correlation and multiple linear regression analysis techniques. The results obtained by the study indicate that there was a significant influence of staff dissatisfaction, compensation, reporting structures, policy framework, public protection and personal conviction on information leakage in the public sector in Kenya. However, reputation, management commitment and accountability enforcement were found to be insignificant motivators behind information leakage.