Internal audit and financial performance of selected manufacturing companies in Burundi
| dc.contributor.author | Nininahazwe, Lydia | |
| dc.date.accessioned | 2020-01-15T13:00:19Z | |
| dc.date.available | 2020-01-15T13:00:19Z | |
| dc.date.issued | 2014-11 | |
| dc.description | A 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 Masters in Business Administration and Management | en_US |
| dc.description.abstract | This study investigated internal auditing and financial performance of manufacturing companies in Burundi. The study was guided by the following objectives: i) to determine the level of internal auditing in selected manufacturing companies in Burundi; ii) to assess the level of financial performance in selected manufacturing companies in Burundi, and to determine the relationship between the level of internal auditing and the level of financial performance in selected manufacturing companies in Burundi. This study adopted cross-sectional survey design and employed both questionnaires and interview guides to collect data from 222 participants. Qualitative data was coded and analyzed descriptively while quantitative data was analyzed using frequency and percentage tables with the help of SPPS. The study established a high level of internal auditing and financial performance with each variable having an average mean of (3.43) and (3.74) respectively. Furthermore, the study revealed a strong significant correlation between the level of internal auditing and the level of finance performance (f_~~594**, p< .01). The results revealed that internal auditing significantly affected the level of financial performance by up to 32% (adjusted R square ~0.3 171). The study concluded that there was evidence of proper internal control system in the companies with internal audit staff often evaluating internal controls to identify profiles of stakeholders and clients, their needs and expectations. However there are no clear levels of approval and authorization and employees do not adhere to controls in place. The study recommended that there is need to effect the level of authorization by giving permission only to internal auditors so as to ensure that financial performance and the risks associated to it are solved. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/7121 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management | en_US |
| dc.subject | Internal audit | en_US |
| dc.subject | financial performance | en_US |
| dc.subject | manufacturing companies | en_US |
| dc.subject | Burundi | en_US |
| dc.title | Internal audit and financial performance of selected manufacturing companies in Burundi | en_US |
| dc.type | Thesis | en_US |