Njange,Carolyn WanjiruThuo, CPA Anthony2025-04-242025-04-242025-04: Njange, Carolyn Wanjiru, and CPA Anthony Thuo. 2025. “Internal Controls and Operational Efficiency of Human Rights Organizations in Nairobi City County, Kenya”. Asian Journal of Economics, Finance and Management 7 (1):228-39. https://doi.org/10.56557/ajefm/2025/v7i1269.DOI: https://doi.org/10.56557/ajefm/2025/v7i1269https://ir-library.ku.ac.ke/handle/123456789/29980ArticleThe study aimed to determine the connection between internal controls and operational efficiency of Human Rights Organizations in Nairobi, Kenya. Specifically, the study sought to: evaluate the impact of reporting controls on the accuracy and timeliness of financial information, assess the level of compliance with local, international and internal regulations and policies, assess the effectiveness of communication and information controls, examine the effectiveness of monitoring and evaluation controls in ensuring optimum implementation and ascertain the moderating effect of Board resolutions on the relationship between internal controls and operational efficiency of Human Rights Organizations in Nairobi, Kenya. The following theories guided the study: Agency theory; Stewardship theory as well as Contingency theory. The researcher utilized a descriptive research...enArticle