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.
TABLE OF CONTENTS
DECLARATION A ii
DECLARATION B iii
APPROVAL SHEET iv
DEDICATION v
ACKNOWLEDGEMENT vi
LIST OF ACRONYMS AND ABBREVIATION vii
TABLE OF CONTENTS viii
LIST OF TABLES x
ABSTRACT xi
CHAPTER ONE THE PROBLEM AND ITS SCOPE 1
Background of the Study 1
Statement of the Problem 3
Purpose of the Study 4
Research Objectives 4
General Objective 4
Specific Objectives 4
Research Questions 5
Research Hypothesis 5
Scope of the Study 5
Significance of the Study 6
Operational Definitions of Key Terms 7
CHAPTER TWO REVIEW OF RELATED LITERATURE 8
Concepts, Opinions, Ideas from Authors! Experts 8
Theoretical Perspectives 14
Related Studies 15
CHAPTER THREE METHODOLOGY 20
Research Design 20
Research Population 20
Sample Size 20
Sampling Procedures 21
Research Instruments 21
Data Gathering Procedures 22
Validity and Reliability of Research Instruments 22
Data Analysis 23
Ethical Considerations 24
Limitations of the Study 24
CHAPTER FOUR PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 26
CHAPTER FIVE SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 46
Summary of Findings 46
Conclusions 47
Recommendations 48
Areas for Further Research 49
REFERENCES 50
APPENDICES 53
APPENDIX IA: TRANSMITTAL LETTER 53
APPENDIX IB: TRANSMITTAL LETTER FOR THE RESPONDENTS 54
APPENDIX II: CLEARANCE FROM ETHICS COMMITTEE 55
APPENDIX III: INFORMED CONSENT 56
APPENDIX IV: SAMPLE SIZE CALCULATIONS 57
APPENDIX V: RESEARCH INSTRUMENTS 58
APPENDIX V’A: FACE SHEET: DEMOGRAPHIC CHARACTERISTICS OF THE RESPONDENTS 58
APPENDIX V.B: QUESTIONNAIRE TO EVALUATE LEVEL INTERNAL AUDIT IN PRACTICE 59
APPENDIX V.C: QUESTIONNAIRE TO DETERMINE THE LEVEL OF PERFORMANCE OF PUBLIC
INSTITUTIONS 60
RESEARCHER’S CURRICULUM VITAE 62
Consults, E. & TUYISHIME, E (2023). Internal Audit and Performance of Public Institutions in Ngororero District Rwanda. Afribary. Retrieved from https://tracking.afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda
Consults, Education, and Emmanuel TUYISHIME "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda" Afribary. Afribary, 27 Apr. 2023, https://tracking.afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda. Accessed 31 Aug. 2024.
Consults, Education, and Emmanuel TUYISHIME . "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda". Afribary, Afribary, 27 Apr. 2023. Web. 31 Aug. 2024. < https://tracking.afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda >.
Consults, Education and TUYISHIME, Emmanuel . "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda" Afribary (2023). Accessed August 31, 2024. https://tracking.afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda