Internal audit function and accountability of public funds in local government; a case study of mbarara district local government:

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Kampala International University, College of Economics and Management.
The study investigated the role of internal audit in the accountability ofpublic funds in local governments, case ofMbarara district local government. The study was guided by the fbllowing objectives; to study the nature ofInternal Audit System in the accountability ofpublic funds in local government to investigate the nature ofaccountahili~ ofpublicf~nds in local governments and to examine the relationship between the Internal Audit and accountability of public funds in local governments, Various methods were used to collect data from the respondents. The main primary data collection methods used were questionnaires Key informant interviews and Focus Group Discussion ~FGD~ guides. Documenta,~ sources were used as secondaiy data collection method Data analysis was done thematically with the use of computer package known as excel and tabulation and generation of tables, graphs and pia Charts. From the study findings, it was concluded that internal Audit has a great stake in the accountability ofFuhiicfimdc, in this regard in local Government because internal Audit is described as a consulting activity. The implied situation being that all the stakeholders in the use public finds have to he aware of the nature of internal Audit. Internal Audit and accountability of public funds in local governments were realized faced by a number of challenges such as Limited skills, Political interference, Limited number of employees, Low involvement, Limited independent, Low payments to employees, Low level of Audit reports implementation, Limited corporation, No/less development internal Audit committee, However, these above challenges were established to have thejbllowing remedies/ solution Improved skills through training, Political focused interaction, Increased number of employees, Adequate independence, finproved invoiven2ent Improved reward9, Increased level ofAudit reports, Improved corporation, Installation ofdeveloped internal Audit committee.
a research report submitted to the college of economics and management in partial fulfillment of the requirements for the award of bachelor’s degree of business administration of Kampala international university.
Internal audit, accountability, local government