This paper attempts to discuss the conflicts in various internal auditing roles that are prevalent and tend to impact corporate governance based on how leaders and managers perceive internal audits. County governments are internally affected by how corporate governance and auditing are carried out. This paper examined the internal audit functions and roles in Meru and Tharaka Nithi counties Corporate Governance (CG) through consulting and highlighting corporate management views. Corporate governance incorporates the way in which boards control and manage the company’s progress and leadership by the managers. Assessing the capability of internal audit independence to achieve corporate goals, and suggesting the achievement approach. The used study design involves descriptive design and inferential.Census where all the technical staff members of internal audit and accounting departments of the counties were selected were employed. The study concludes that the growth in the county governments was based on proper budgeting reviews and usage of corporate funds. This study recommends that each county government should enhance risk assessment capacities as a way of quantifying and predicting them in advance.