The goal of this study was to examine various aspects of the purchase audit that can have an impact on a company's performance. The study was done with Kakira Sugar Limited in mind, which had the procurement audit applied but had not seen an increase in efficiency. The analysis made it easier to comprehend the potential causes of Kakira Sugar Limited's subpar performance notwithstanding procurement audit. Accountability, conformance, and transparency all have a high positive link with procurement audit. The study's findings led to the conclusion that the quantity and quality of procurement conformance measurements had a considerable, favorable impact on procurement practices. Holding all other variables unchanged, Kakira Sugar Limited's purchasing function would typically increase by 0.39 percent for every one percentage point rise in the effect of purchasing visibility. Since the P-value (0.00) is less than 0.05 and this is significant according to the 0.05 threshold of symbolic importance, we reject the null hypothesis and come to the conclusion that there is a significant correlation between the effect of acquisition accountability and Kakira Sugar Limited's procurement strategy. The study made a recommendation to management and other important decision-makers to develop and enhance improved training methods on purchase responsibility, conformance, and transparency that center on the advantages of purchase audits for the entire organization is determined. The study recommended the policy makers and top management to formulate and research.miu.ac.ug/publications 124 Metropolitan Journal of Social and Educational Research (MJSER) ISSN 1813-4262 (Print) ISSN 1813-4270 (online) Vol. 2 Issue 2, May - 2023, Pages:124-138 cultivate culture of performance in terms of appropriate accountable procedures, structures and systems for procurement that would provide appropriate direction for the organization.