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dc.contributor.authorDeqa, Abdulkadir Islan-
dc.descriptionA Thesis Presented to the College of Higher Degrees and Research Kampala International University Kampala, Uganda In Partial Fulfillment of the Requirements for the Degree of Master of Business Administration in Finance and Accountingen_US
dc.description.abstractThe study was carried out to investigate the Relationship between Internal Auditing and Financial Management of three private electricity supply companies selected purposively and 122 employees in those companies selected by systematic method of sampling. This study was based on four objectives that were; 1) To determine the profile of the respondents in terms of gender, age, marital status, educational level, position in the company, number of years in the company and employment status. 2) To determine the level of internal auditing. 3) To determine the level of financial management. 4) To establish if internal auditing is significantly correlated with financial management. Key findings from the study were: (1) The profile of the respondents revealed that male employees (61.5%) dominated female (38.5%); Age, age bracket between 20-25 years old (45.1%), 26-35 years old (27.9%), 36-45 years old (18.0), 46-55 years old (5.7%) and above 55 years old (3.3%); Marital status, single workers (31.1%), married workers (53.3%), divorce workers (4.9%) and widow workers (10.7%); Education level, secondary level (9.8%), diploma (21.3%), degree holders (29.5%), masters (24.6%) and PhD (14.8%); Position level, member of board of directors (41.0%), senior management (9.0%), internal auditor (8.2%), accountant (8.2%), Treasury (8.2%), and cashier (25.4%); number of years working, below one year (13.1%), 1 to 2 years (13.1%), 3 to 4 years (17.2%), 5 to 6 years (25.4%) and over 6 years (31.2%) ; employment status, full time working employees (68.0%), and part time working employees (32.0%). (2) The overall level of internal auditing was found good (mean=2.86). (3) The overall level of financial management was also found good (mean =2.86). (4) The study also found that there was a significant positive correlation between internal auditing and financial management. It was concluded that there is a significant relationship between the level of internal auditing and financial management in the selected private electricity supply companies in Puntland Somalia, and also internal auditing contributes 60% in the variation of the level of financial management. Based on the findings, it was recommended that top management should give input for internal audit department in selected private electricity supply companies in Puntland, Somalia and Internal audit function in selected private electricity supply companies should be independent in order to have effective financial management.en_US
dc.publisherKampala International University, College of Economics and Management.en_US
dc.subjectInternal Auditingen_US
dc.subjectFinancial Managementen_US
dc.subjectPrivate Electricity Supply Companiesen_US
dc.titleInternal Auditing and Financial Management in Selected Private Electricity Supply Companies in Puntland, Somaliaen_US
Appears in Collections:Master of Business Administration - Main and Ishaka Campus

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