This study evaluated the influence of Procure-to-Pay on internal audit practices in Kakamega County, Kenya. Implemented by the Kenya National Treasury in 2013, the procure-to-pay system aims to enhance financial accountability and transparency in county governments. Despite its adoption, persistent challenges such as delayed payments to suppliers and recurring audit queries from the Office of the Auditor General suggest gaps in the effective utilization of the procure-to-pay system for internal audit practices, forming the core problem of this study. A descriptive-correlational research design was utilized. A census study approach was adopted, in which data were collected from 119 Kakamega County Treasury staff (accountants, internal auditors, finance officers, chief officers, and members of the executive committee), with a response rate of 84%. The data were collected using a self-administered questionnaire that was validated through expert review and pre-testing to minimize bias and analyzed using descriptive and inferential statistics. Systems Theory underpinned the study. Descriptive results presented in tables highlighted significant relationships between Procure-to-Pay and internal audit practices. Similarly, Regression findings indicate that Procure-to-Pay (R=0.767) positively influenced internal audit practices. The study recommends enhanced training and system integration and informs policy on optimizing IFMIS to strengthen internal audit practices in devolved units. These findings contribute to public financial management reforms in Kenya.