Internal Auditing and Organizational Performance in Ministry of Agriculture and Forestry in the Republic of South Sudan

ABSTRACT The study was set out to establish the relationship between, Internal Auditing and Management Compliance in the Ministry of Agriculture and Forestry. The objectives of this study were: (i) to determine the profile of the respondents in terms of age, gender, educational background and working experience, (ii) to determine the level of Internal Auditing in the Agriculture and Forestry in Juba, South Sudan, (iii) to determine the extent of management compliance of the Ministry of Forestry, (iv) to establish the relationship between Internal Auditing and Management Compliance of the Ministry of Agriculture Forestry. The experimental research design method was used in this study. It involves using questionnaire in collecting data from the respondents and both quantitative and qualitative research designs were used for data analysis. The SPSS was used to analyze all data. The study population comprised 189 employees of the Ministry of Agriculture and Forestry from which sample size of 125 respondents was chosen using stratified sampling. The findings of the study revealed that there is a significant relationship and significant difference between the Internal Auditing and Management Compliance in the Ministry of Agriculture Forestry Juba, South Sudan. The research findings stated that internal auditing was indispensable to the management compliance because there is a positive correlation in all instances. The researcher recommended the Ministry of Agriculture and Forestry to avail sufficient training to accounting staffs about the design and objectives, processes and benefits of internal auditing implementation in order to improve confidence and positive outlook regarding implementation of internal auditing.

TABLE OF CONTENTS

PreNminar~es Pages

DECLARATION A

DECLARATION B ii

APPROVAL SHEET iii

DEDICATION iv

ACKNOWLEDGEMENT v

ABSTRACT vi

ACRONYMS AND ABREVIATIONS VII

TABLE OF CONTENTS viii

LIST OF TABLES xi

LIST OF FIGURES xii

Chapter Pages

ONE THE PROBLEM AND ITS SCOPE 1

Background of the study 1

Statement of the problem 2

Purpose of the study 3

Research objectives 3

Specific objectives 3

Research questions 4

Null Hypothesis 5

Scope of the study 5

Significance of the study 6

Definition of key concepts and overview 6

viii

Two REVIEW OF RELATED LITERATURE 8

Concepts, Ideas, Opinions from Authors and Experts 8

Theoretical perspective 17

Conceptual framework i~

Related studies 19

Three METHODOLOGY 22

Research design 22

Study population 22

Sample size 22

Sampling Procedures 23

Research instruments 23

Validity and Reliability of the Instrument 23

Gathering Procedures 24

Data Analysis 25

Ethical considerations 26

Limitation of the study 26

Four PRESENTATION, ANALYSIS AND INTERPRETATION OF

DATA 28

Five FINDINGS, CONLUSIONS AND RECOMMENDATIONS 41

Findings 41

Conclusions 42

Recommendations 43

Suggestions for further study 43