MJAMR

Auditing As An Instrument For Organisational Success. A Case Study Of Vision Terudo, Eastern Uganda, Ngora District

Egesa Patrick, Kabanda Richard


Abstract

The aim of this study was to analyze auditing as an instrument for organizational success. The specific objectives of the study were; to determine the effect of expertise of the internal auditing staff on the performance of organizations, to examine the effect of internal audit controls on the performance of organizations and lastly, to investigate the effect of top management support of internal Audit on performance of organizations. The study was underpinned on two theories namely the agency theory and institutional theory. Thus, the target population of the study was 57 people. The study followed a descriptive study design. Primary data was collected by the use of questionnaires. Descriptive techniques through the use of descriptive statistics such as mean, frequency, percentages and standard deviations were used. Content analysis was used to collect the qualitative data. Data analysis was done through the use of Statistical Package for Social Sciences (SPSS). Data was then presented using tables and figures. The relationship between variables was achieved through the use of multiple regression analysis. The results indicated that internal audit had positive and significant effect (p-value of 0.001) on performance of public commissions in Uganda. Internal audit expertise had a p-value of 0.0 which meant it had a positive and significant effect on performance. Internal audit controls had a p-value of 0.210 which resulted to positive and but non-significant effect on performance. Top management support of internal audit had a p-value of 0.000 which implied it had a positive and significant effect on performance. The study recommends that managers and policy makers should pay attention to internal audit staff expertise for it has the greatest effect on performance of public commissions.

Keywords

Auditing Instrument Organisational and Success
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Egesa Patrick & Kabanda Richard (2024). Auditing As An Instrument For Organisational Success. A Case Study Of Vision Terudo, Eastern Uganda, Ngora District. Metropolitan Journal of Academic Multidisciplinary Research, 3(6). https://journals.miu.ac.ug/pages/article.php?article_id=1763

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