Browsing by Author "Annet, Kayesu"

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    Assessment Of The Effectiveness Of Internal Audit System On Service Delivery In Local Government Authorities In Uganda: A case Study of Hoima District Local Government
    (Kampala International University, bachelors degree in business administration, 2018-08) Annet, Kayesu
    Performance requires appropriate internal audit practices to enhance efficiency. For the purpose of this study the researcher sought to determine the effectiveness of internal audit practices on performance of local governments in Uganda; a case study of Hoima district local government. Internal audit was looked at from the perspective of internal audit practices, internal controls and monitoring, risk management. The researcher administered a survey questionnaire to each member of the target population since it was the most appropriate tool to gather information. Quantitative analysis and regression analysis were used as data analysis technique. Descriptive statistics such as mean, standard deviation and frequency distribution were used in the analysis of data. Data presentation was done by use of tables for ease of understanding and interpretation. From the findings, the study concludes that internal audit standards, independence of internal audit, professional competency and internal control had a positive relationship with performance of Hoima district local government, the study found that a unit increase in internal audit standards would lead to increase in performance of Hoima district local government, a unit increase in independence of internal audit would lead to increase in performance of Hoima district local government The study recommends that the government should adopt effective internal audit practices such as internal auditing standards, independence of internal audit, professional competency and internal controls to enhance better performance characterized with efficiency in order to promote better service delivery within Hoima district local government.