EXAMINING THE CONTRIBUTION OF AUDIT DATA ANALYTICS TO TRANSPARENCY AND ACCOUNTABILITY IN BUNGOMA COUNTY GOVERNMENT

This study examines the impact of audit data analytics on financial accountability in Bungoma County Government, Kenya. Using a descriptive survey design with 123 respondents from finance departments, internal audit units, and external audit offices, the research employed structured questionnaires to collect primary data. The study found a strong positive correlation (r = 0.848) between audit data analytics and financial accountability, with audit data analytics explaining 72% of the variance in financial accountability (R² = 0.720). Regression analysis revealed that a unit increase in audit data analytics implementation leads to a 0.895-unit improvement in financial accountability (β = 0.895, p < 0.001). The findings demonstrate that integrating digital analytical tools into audit processes significantly enhances fraud detection, reduces financial misstatements, and promotes transparency in public financial management. The study recommends investment in advanced audit technologies and comprehensive staff training