Internal audit and performance of public institutions in Ngororero district Rwanda
| dc.contributor.author | Tuyishime, Emmanuel | |
| dc.date.accessioned | 2020-08-05T07:13:14Z | |
| dc.date.available | 2020-08-05T07:13:14Z | |
| dc.date.issued | 2012-09 | |
| dc.description | A Thesis Presented to the School of Postgraduate Studies and Research Kampala International University Kampala, Uganda in Partial Fulfillment of the Requirements for the Degree Master of Business Administration | en_US |
| dc.description.abstract | This research investigated the relationship between internal audit practices and level of performance in public institutions in Ngororero District, in Rwanda. As specific objectives this study was set; to determine the profile of respondents; to determine the effectiveness of internal auditing; to determine the level of performance of public institutions; to establish significant difference in the level of effectiveness of internal auditing among institutions; to establish the significant difference in the level of performance among public institutions; and to established the relationship between internal auditing and performance of public institutions. The researcher employed descriptive correlation design and using SLOVEN’s formula to determine a sample size of 383 from a target population of 8958. Sampling was done using random sampling technique. Information was obtained from respondents through standardized self-administered questionnaires and the researcher followed all the ethical considerations of research. Data was analyzed in both qualitative and quantitatively using statistical techniques such as frequency, percentages, mean and correlation matrix as well as regression matrix. Findings indicated that internal auditing in public institutions in Ngororero district was effective (mean=2.52); performance in public institutions was also high (mean=2.69); significant difference in level of effectiveness of internal audit was observed (F. 2.172E2 and at level of significance of 0.00); significant difference in the level of performance of public institutions was also observed (F. Value of 1.782E3 and significance value of 0.00); and finally a positive significant relationship was observed between internal audit and level of performance in public institutions at R. value of .989, R. Square value of .978; Mean Square of 238.054; F. ratio of 132.564E4; Beta of .989; t. value of 129.917 and significant value of 0.00.The study rejected the null hypotheses and stated that there is a positive significant relationship between the two variables. Internal auditing independence, integrity and use of external auditing were recommended. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/13226 | |
| 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 | Public institutions | en_US |
| dc.subject | Ngororero district | en_US |
| dc.subject | Rwanda | en_US |
| dc.title | Internal audit and performance of public institutions in Ngororero district Rwanda | en_US |
| dc.type | Thesis | en_US |