Internal auditing and performance of public water companies in Uganda: case study of National Water and Sewerage Cooperation (NWSC) Jinja Branch
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Date
2019-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics & Management
Abstract
The general objective of the study was to examine the effect of internal Audit function on
financial performance in public water companies in Uganda and the specific objectives were:
to find out the role of internal auditing on financial performance of public water institutions
in Uganda, to examine the role of internal auditing on non-financial performance of public
water institutions in Uganda and to assess the role of internal auditing on managerial
performance of public water institutions in Uganda.
Results indicate that there is a significant relationship between internal auditing and financial
performance, non financial performance and managerial performance. Therefore public water
institutions should carry out internal auditing in order to improve their financial, non financial
and managerial performances and the entire performance in general.
The study recommended 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 field of internal audit to help 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 department to control measures, enable proper
financial reporting in public water institutions.
Description
Research report submitted to the College of Economics and Management in partial fulfillment of the requirements for the award of a Bachelor of Business Administration of
Kampala International University
Keywords
Internal auditing, Public water companies, Uganda, National Water and Sewerage Cooperation (NWSC), Jinja Branch.