Browsing by Author "Agaba, Christine"
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- ItemInternal auditing and performance of local governments in Uganda: a case study of Ntungamo district local government:(Kampala International University, College of Economics and Management., 2019-09) Agaba, ChristineThe general objective of the study was to examine the relationship between internal auditing and financial performance of Local governments in Uganda, a case study ofNtungamo District Local Government the specific objectives were, to find out the role of internal auditing on financial performance of local governments in Uganda, to examine the role of internal auditing on non financial performance of Local governments in Uganda and to assess the role of internal auditing on managerial performance of Local governments in Uganda. The study assessed the role of internal auditing on performance of Local governments in Uganda a case study of Ntungamo District Local Government. It answered three study objectives that included: to find out the role of internal auditing on financial performance, to examine the role of internal auditing on non-financial performance at NDLG and the role of internal auditing on managerial performance at NDLG. The findings of the study indicated that there is a significant relationship between internal auditing and financial performance, non financial performance and managerial performance. Therefore, Local governments should carry out internal auditing in order to improve their financial, non financial and managerial performances and the entire performance in general. The study suggested that more emphasis should be put on internal auditing as results indicate that it promotes organizational performance, there is need to recruit more human resource personnel in the field of internal auditing to improve the performance of the entity since internal auditing promotes organizational performance and that there is need to emphasize on the budget and planning for departments to control measures and enable proper financial reporting in Local governments
- ItemInternal control system and financial performance of urban saccos in Kampala. a case study of nakasero iv urban sacco, luwum street, Kampala central division:(Kampala International University, College of Economics and Management., 2019-05) Agaba, ChristineThe study sought to examine the effect of internal control system on financial performance of manufacturing companies in Kampala: A case study of Nakasero IV Urban Sacco. The study objectives were; to ascertain the relationship between Control Environment and financial performance of Nakasero IV Urban Sacco, to determine the relationship between internal audit and financial performance of Nakasero IV Urban Sacco and to assess the relationship of control activities and financial performance of Nakasero IV Urban Sacco. The study used cor relational research design. The qualitative approach was used to collect and analyze data on the study topic. This design was used because it brought out clearly the relationship between the two variables. The study was specifically non-experimental because the researcher wanted to describe and make observations of what the real results would be for purposes of making decisions based on the facts to improve the situation. The target population was 105 and it comprises of staff of Nakasero IV Urban Sacco drawn from different departments of accounting and finance (‘I5~), internal audit (‘J0~), human resource (9~, procurement and logistic (10) and field officers (50) and directors (11), The rational was that all the above were stakeholders. The sample size of the study consists of 98 of target population and was determined through purposive and random sampling methods. Data was collected from primary and secondary sources using questionnaires and interviews. After collecting data, the researcher organized well-answered questionnaire, data was edited and sorted for the next stage. The data was presented in tabular form, pie charts and bar graphs with frequencies and percentages. The study found out that there is a weak relationship between control activities and financial performance at Nakasero IV Urban Sacco, Kampala (~98) =0.384, p<0. 05~). This is evidenced by a Pearson correlation of 0.384 which indicates a weak relationship between control activities and financial performance. The study concludes that management of Nakasero IV Urban Sacco should ensure that there are adequate organizational controls and that each staff knows his duties and equally ensures effective segregation of duties. The study recommends that the internal control system should be remolded and strengthened to position the staff in carrying out their duties efficiently and effectively and at the same time evaluated periodically to strengthen its weaknesses in the organization.