Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12306/14204
Title: Internal audit practices and quality of financial reporting in selected Catholic Church Organizations in Kampala, Uganda
Authors: Bingi, Harriet
Keywords: Internal audit
Financial reporting
Catholic Church Organizations
Uganda
Issue Date: May-2022
Publisher: Kampala International University, College of Economics and Management
Abstract: The purpose of the study was to establish relationship between internal audit practices and quality of financial reporting in the selected Catholic Church organizations in Kampala, Uganda. The study was guided by the following specific objectives i) Establish the relationship between internal audit standards and quality of financial reporting in the selected Catholic Church organizations in Kampala. ii) Establish the relationship between internal audit controls and quality of financial reporting in the selected Catholic Church organizations in Kampala. iii) Establish the relationship between independence of internal auditing and quality of financial reporting in the selected Catholic Church organizations in Kampala. A cross sectional survey design was employed with both quantitative and qualitative approaches to establish the relationship between internal audit practices and quality of financial reporting. Findings indicate that; internal audit standards are strongly related to quality of financial reporting; there is a positive relationship between internal audit controls and quality of financial reporting; independence of internal auditing has a significant relationship with quality of financial reporting. It was therefore concluded that; internal audit standards, internal audit controls and independence of internal auditing are strongly related to quality of financial reporting. The following recommendations were therefore drawn; top management in organizations should ensure that there is adherence to internal audit standards as set out by the IIA; the internal auditor should make sure that all internal controls to detect, prevent fraud are followed through routine checks; Internal audit staff should not be interfered with by to management when performing their duties.
Description: A research thesis submitted to the college of higher degrees and research in partial fulfillment of the requirements for the award of Master’s Degree in Business Administration (Accounting and Finance) Of Kampala International University, Uganda
URI: http://hdl.handle.net/20.500.12306/14204
Appears in Collections:Master of Business Administration - Main and Ishaka Campus

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