Chepkwony, Kibet2019-09-122022-06-072019-09-122022-06-0701-12-18https://ikesra.kra.go.ke/handle/123456789/165Internal Controls play an important role in every organization as it assists in realization of their financial performance goals. The main objective of this study is to examine the effects of internal controls in operation in Kenya Customs Administration with specific reference to Inland Container Depot with a view to establish if such internal controls have a significant relationship with revenue collected. Specifically, the study assessed the effect of the Physical control, segregation of duties and internal audit on revenue collection. In view of the above objectives of the study, the researcher conducted a census for the study since the population of 53 of the employees at ICD is manageable. Data was collected from the respondents using self-administered questionnaires from the Inland Container Depot employees. Data was coded and entered into Statistical Package for Social Sciences (SPSS, version 20.0. Data was analyzed using descriptive statistics (mean and standard deviation) and inferential statistics (correlation analysis and multiple regression analysis). The results were presented in charts, graphs and tables to ease interpretation. Multiple regression analysis was used to establish the relationship between internal controls and revenue collection in Kenya Customs Administration at Inland Container Depot. The study findings established a positive and significant relationship between physical control and revenue collection at Inland Container Depot. Findings also showed a positive and significant relationship between Segregation of duties revenue collection at Inland Container Depot. There is also a positive and significant relationship between internal audit and revenue collection at Inland Container Depot. Correlation analysis findings show that the independent variables (physical control, segregation of duties and Internal Audit.) contributed to 75.7% of the variation in Revenue Collection as explained by adjusted R2 of 0.757 which shows that the model is a good prediction. This therefore reveals that other factors not studied in this research contribute to 24.3% of the variability in the Revenue Collection. The study therefore recommends that there is need for the Kenya Customs Administration to ensure suitable environment where internal controls are monitored for the improvement of revenue collection.enInternal controlsRevenueArticle