Opiyo, Edwine Odhiambo2021-03-242022-06-072021-03-242022-06-072018https://ikesra.kra.go.ke/handle/123456789/1325PROJ 354.2 OPIThe Internal Control, within the framework of its application in the supply chain, consists of a sum of procedures that cover the whole range of its policies and activities, and is catalytic to the location of the weaknesses and risk assessment, to the prevention of fraud and errors. The researcher therefore carried out the study to examine the effects of controls on revenue collection at the port of Mombasa. The researcher examined key internal control variables which included; control activities, monitoring, and control environment and effects the three variables have on set targets and amounts of revenue collection as well as the levels of compliance at the port. This study adopted a descriptive research design because of the need to develop theories that assist in explaining the research. The data collected was analyzed in line with the research objectives and the findings and recommendations presented in should fast track the rollout of Integrated Customs Management System and to ensure that there is adequacy of the ongoing monitoring to curb issues of risks identified during the ongoing monitoring since monitoring is an essential process in revenue collection. The research recommends that there is need for both sectors involved in the supply chain KRA to ensure there is enough staff to perform the duties and responsibility at the port. It is further recommended that the ethical issues in KRA should be reviewed to ensure revenue leakages arising from such acts are mitigated. The customs processes at customs and border control should be automated through integrating all systems to ensure smooth and efficient operations to realize increase amounts in revenue collection and achieving or even surpassing the set targets. Monitoring of both cargo and transactions by the sector players should also be reviewed so that key systems used in monitoring are shared such as Cargo Management Information System and Manifest Management system. The study further recommends that job descriptions be further reviewed to ensure the duties are specific and responsibility for operation of internal controls are attributable to the individual who operates the control at that level through these KRA will be able to achieve the set goals and the levels of compliance will also improve due to effectiveness of the internal controls at the port of Mombasa.en-USCustoms revenue collectionControl activitiesMonitoringProjects