Purpose: The purpose of the study was to examine the extent to which training influences implementation of performance appraisal in public Universities in Mount Kenya Region. Methodology: This study adopted descriptive survey research design. The target population of this study was the staff, human resource officers, administrators and finance officers in the 7 chartered public universities as they are considered as the ones directly involved in the implementation of performance appraisal systems. The target population for this study consisted of 2423 respondents from which a sample size was drawn. The sample size was 136 respondents from the 7 chartered public universities in Mount Kenya Region. Stratified random sampling was used in this study. The study collected primary data by use of questionnaire. Quantitative data was analyzed by the use of descriptive statistics using SPSS (Version 20) and figures and tables were used to present the results. Both correlation and regression analyses were used to show the association between the variables. Findings: Regression results indicated that training had a positive and significant effect with implementation of performance appraisal systems. The study concluded that well designed training programs helps to improve the knowledge, skills and abilities of employees to achieve the organization’s strategic plan. Recommendations: It was recommended that universities should have training of their staff to ensure competence which will in the long run improve implementation of performance appraisal systems. In addition, training the staff will help the organization to augment the advantages acknowledged through the usage of venture, program, and portfolio administration programming. Moreover competent staff ensure faster implementation of projects as they know the part to play.

The internal audit function plays a significant role in the financial performance of banks as it tasked with not only carrying out an oversight function but also providing assurance to their stakeholders. It is also required of an internal auditor to undertake assessment on the status of internal controls as well provide recommendations on the same albeit independently. However, these functions are adversely influenced by interference from top management leading to a significant negative impact on the financial performance of banks. Specifically this research based its investigation on the influence of internal auditors’ independence on financial performance of listed banks at the Nairobi Securities Exchange (NSE). The study is pivoted on two theories; Agency Theory and Market Power Theory. This research was guided by Descriptive survey research design. The study’s target population constituted of 76 Audit Managers and Internal auditors. A sample size of 76 final sampled subjects was used and respondents selected using Census sampling technique.  A questionnaire was prepared and used for primary data collection from the target final sampled subjects. Descriptive statistics was employed in the analysis of quantitative data while narratives guided by themes under research were employed in the reporting of qualitative data. A Chi Sqaure was employed to test hypothesis. The research established that limited or minimal internal auditors’ independence negatively influenced financial performance of listed banks at the NSE. In particular, the study established that the existence of an internal audit budget as a measure of improving internal auditors’ independence influenced the financial performance of commercial banks listed in NSE. Additionally, this research established that recognized the need to enhance of Internal audit as a training ground for managers meaning most of the study’s final subjects appreciated the need to gain experience prior to been promoted to an audit manager position for excellent work performance. The scholarly investigation concluded that internal audit budget that determines internal auditors’ independence has a significant influence on the financial performance of listed banks. The research recommends that as a measure of enhancing internal auditor independence, commercial dependable banks listed at the Nairobi Securities Exchange (NSE) should invest financial resources in the form of a budget to their internal audit departments.

Purpose: Small and Medium Enterprises (SMEs) significantly contribute to both social and economic development of people largely through their roles in job and innovation creation, and revenue generation. Majority of SMEs are undercapitalized due to inaccessibility of credit facilities. This adversely influence their capacity to invest in productive ventures and realize their corporate goals. Factors that influence SMEs’ access to credit are not well known. Thus, the current study sought to establish the influence of collateral availability on access to credit by SMEs in Meru County. Methodology: The study was guided by the theory of information asymmetry and the pecking order theory. The study was based on the descriptive survey design. The study targeted 204,810 SMEs in Meru County of which 384 SME owners were sampled using stratified sampling. Quantitative data was analyzed using both inferential and descriptive statistics.Qualitative data was analysed thematically. Findings: The study found that majority of SMEs in Meru County are able to access credit from SACCOs but not from MFIs and Banks without necessarily having to provide collateral since guarantors’ savings act as security for the loans. Recommendations: The study recommend that SMEs should ensure that they do not have negative listing by CRB to increase their chances of accessing credit. The study also recommend SMEs owners to acquire training on how to prepare and maintain proper financial statements.

Academic libraries are often considered the ‘heart’ of academic institutions.  They are charged with provision of a range of resources, services, tools and software that are increasingly made available online.   With information as the key resource under its responsibility, information security is a pertinent component to assure its confidentiality, integrity and availability.   This paper describes the process of implementing the ISO 27001:2013 Information Security Standard for the library system of Meru University of Science and Technology. Theoretical models in information security in the library are examined.  Next, details of the approach undertaken in meeting the requirements of the standard are discussed.  The benefits gained and challenges that were faced are presented  The lessons gained herein will assist similar institutions seeking to get certified using this standard.