Internal auditing and performance of local government in Uganda:
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Date
2015-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
This study sought to establish the effect of internal control system on performance of local
government in Buyende Town Council. Buyende district. The study was driven by three
objectives. These were; to examine the effectiveness of the internal audit in Buyende Town
Council, to determine the different types of internal audit practices used in Buyende Town
Council. and to establish the relationship between internal audit and performance in Buyende
Town Council.
To achieve these objectives, the researcher sampled fot·ty respondents (40) from Buyende Town
Council.
The research was guided by three research questions. The first research question sought to find
out the effectiveness of internal audit function in Buyende Town Council. research question two
sought to find out the different types of internal audit practices used in Buyende Town Council
and the third research question therefore sought to find out the relationship between internal
audit and performance in Bu yen de Town Counci I.
The findings revealed that there existed positive relationship between the variables of study as
conceptualised and that local Government performance had generally been fairy satisfactory and
that internal Audit function tt1 Local governments ,,as also fairy performing. The fair
performance being attributed to lack of complete independence of the internal auditors.
inappropriate internal controls. and managements· reluctance to attend to the recommendations
of the internal auditor produced
In a bid to improve performance. the district management should ensure that politicians have
limited influence in the works of the internal auditor and that internal controls are always
reviewed and evaluated so that they are limited to manipulations and also put in place or
strengthen disciplinary measures regarding manipulation or override hypotheses controls
Description
A Dissertation submitted to college of Economics and Management in partial fulfillment of the requirements for the Award of Bachelor's Degree in Business Administration of Kampala International University
Keywords
Internal auditing, Performance, Local government, Uganda