Internal auditing and performance of local governments in Uganda: a case study of Ntungamo district local government:
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Date
2019-09
Authors
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Journal ISSN
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Publisher
Kampala International University, College of Economics and Management.
Abstract
The general objective of the study was to examine the relationship between internal auditing and
financial performance of Local governments in Uganda, a case study ofNtungamo District Local
Government the specific objectives were, to find out the role of internal auditing on financial
performance of local governments in Uganda, to examine the role of internal auditing on non
financial performance of Local governments in Uganda and to assess the role of internal auditing
on managerial performance of Local governments in Uganda.
The study assessed the role of internal auditing on performance of Local governments in Uganda
a case study of Ntungamo District Local Government. It answered three study objectives that
included: to find out the role of internal auditing on financial performance, to examine the role
of internal auditing on non-financial performance at NDLG and the role of internal auditing on
managerial performance at NDLG. The findings of the study indicated 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 study suggested 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 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
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, performance, local governments