Browsing by Author "Nakawala, Zaina"

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    Audit reports and internal control systems in Kampala International University: a case study of KIU Main Campus, Kampala, Uganda
    (Kampala International University: College of Economics and Management Sciences, 2013-06) Nakawala, Zaina
    The study was to assess the effect of Audit reports on internal control systems. A case study of Kampala International University Kampala Uganda. Kampala International University was selected to form basis of the research study. The main objective was to determine audit reports by internal auditors or external auditor of financial statements in Kampala International University, to determine the level of the internal control systems of Kampala international university main campus, to determine if there was a big difference in the level of audit reports and internal control systems of employees who are both married and unmarried, male and female employees, to determine if there was a significant relationship between the level of audit reports and internal control systems in Kampala international university main campus, Uganda. The finding of the study noted that one of the reasons that have led to the poor internal control system is the use of the unqualified employees in some positions of the university who are incompetent in their work leading to a poor internal control system. It was also noted that good audit report can assist the university to improve its internal control system through following the auditor's reports in form of the management letter that explains the weakness of the internal control system The researcher recommended that the university should employee qualified staffs that can be able to ensure an effective internal control system, the university should also make sure that estimated plans are made in time to avoid interruption in the university programme, the university should also make sure that a qualified auditor is selected from a different place and on merit in order to protect his independence