College of Economics and Management

Permanent URI for this community

https://testir.kiu.ac.ug/handle/20.500.12306/2793

Browse

Browsing College of Economics and Management by Subject "Abim District Local Government"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    The effect of internal control systems on Local Government performance in Northern Uganda: a case study of Abim District Local Government (District Headquarters) Uganda
    (Kampala International University (KIU), 2015-05) Acheng, Lucy Betty
    The purpose of the study was to establish the relationship between internal Audit system and financial performance of Local Governments in Uganda. It was guided by four objectives namely; to find out the nature of internal audit and performance of Abim Local Government, to find out the relationship between internal audit and performance of Abim Local Government and to identify the challenges faced by the internal audit and performance of Abim Local Government. The study used data collected using a questionnaire and interviews, and during data collection stratified sampling methods was used. Both qualitative and quantitative were used to analyze data as sample of 40 respondents was selected at Abim District. The study revealed that the nature of internal audit in Abim District Local Government involves carrying out of value for money audits through physical accountability, checking of financial expenditure, budget implementation and work plans to establish whether they conform to the rules and procedures in the Local Government Act. The study also established that there is a relationship between internal audit and performance of Abim Local Government as indicated by the scores of roles of internal audit and financial performance. In addition, political interference, corruption, conflict of interest, inadequate skills, inadequate information, inadequate funds, and improper communication flow are the major challenges faced by internal audit and performance of Abim Local Government. The study recommended use of strong internal control system in Local Governments, careful selection of employees in Local Government and Local Governments' to employees to always follow the drafted work plan in the Departments if the auditing and performance is to be effective. Lastly that the influence of political structure and performance of Local Governments in Uganda and the relationship between employees experience and performance of Audit Department in Local Governments as areas for further studies.