The Impact of the Public Finance Management (PFM) Act on Internal Control Strengthening in Kenyan Public Universities: A Case Study of the University of Nairobi

This research examines how the Public Finance Management (PFM) Act serves as a catalyst for institutional transparency and financial oversight. Leveraging my current role at the University of Nairobi, I analyze how the transition to continuous auditing, substantive testing, and digital tracking reduces variance in procurement and payroll cycles. The study aims to provide a data-driven evaluation of internal control frameworks in the public sector using data analytics and ERP optimization.