Internal auditing and performance of local governments in Uganda: a case study of Mbarara district local government:
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Date
2019-04
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Publisher
Kampala International University, College of Economics and Management.
Abstract
The genei~al objective of the study was to examine the relationship between internal auditing and
financial performance of Local governments in Uganda, a case study of Mbarara District Local
Government and the specific objectives were to: find out the role of internal auditing on financial
performance of local governments in Uganda, examine the role of internal auditing on non~
financial performance of Local governments in Uganda and assess the role of internal auditing
on managerial performance of LocaF governments in Uganda.
The results indicate that there is a significant relationship between internal auditing and financial
performance, non financial performance and managerial performance. Therefore, Local
governments should carry out internal auditing in order to improve their financial, non financial
and managerial performances and the entire performance in general.
The findings of the study also revealed that there is a strong positive correlation of 0.75; this
means that internal auditing has a strong positive impact on the overall performance of local
governments in Uganda and the regression analysis gave evidence that there is a positive change
in the performance of local governments in that a unit change in internal auditing improves the
performance of local governments by 85%.
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 per~onnel in the field of internal auditing to 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 departments to control measures and enable proper financial reporting in
Local governments.
Description
a research report submitted to the college of economics and management in partial fulfilment of the requirements for the award of a bachelor of business administration of Kampala international university.
Keywords
Internal auditing, Performance, local governments