Effect Of Internal Audit Controls On Performance Of Smes In Nakawa Division: A Case Study Of Mbuya 1 Parish

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TABLE OF CONTENTS

DECLARATION

APPROVAL I

DEDICATION

ACKNOWLEDGEMENT iv

TABLE OF CONTENTS v

LIST OF TABLES viU

LIST OF FIGURES ix

CHAPTER ONE

INTRODUCTION

1.0 Introduction 1

1.1 Background to the study 1

1.1.1 Historical perspectives 1

1.1.2 Theoretical perspective 3

L1.3 Conceptual perspective 4

1.2 Contextual perspective S

1.3 Statement of the problem S

1.4 Purpose of the study

1.SResearch Objectives 6

1.6 Research questions 6

1.7 Scope of the Study 7

1.7.1 Geographical scope 7

1.7.2 Theoretical scope 7

1.7.3 Content scope 7

1.7.4 Time scope 7

1.8 Significance of the study 7

1.9 Definitions of Key Operational Terms 8

CHAPTER TWO 9

LITERATURE REVIEW 9

2.0 Introduction 9

2.lTheoretical review 9

2.1.1 Institutional Theory 9

2.1.2Principal Agency Theory 10

2.2 Conceptual review 10

2,2.1 Internal audit controls 10

2.2.2 PerformanceofSMEs ii

2.3 Conceptual framework 12

2.3.1 Liquidity 13

2.3.2 Profitability 13

2.3.3 Efficiency 14

2.4 Empirical Review.14

2.4.1 Effect of Control Environment on Performanceof SMEs 14

2.4.2 Effect of Control Activities on Performanceof SMEs 16

2.4.3 Effect of risk management on performanceof SMEs 17

2.5 Research Gaps 19

CHAPTER THREE 21

RESEARCH METHODOLOGY 21

3.0 Introduction 21

3.1 Research design 21

3.2 Target population 21

3.3 Sample size 22

3.4 Sampling procedure 23

3.5 Data collection instrument 23

3.6 Validity and reliability of the research instrument 23

3.6.lValidity 23

3.6.2 Reliability 24

3.7 Data analysis 24

Table 3.2: Mean interpretation guide 25

3.8 Ethical considerations 25

3.9 Limitations of the study 25

CHAPTER FOUR 26

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 26

4.0 Introduction 26

4.1 Respondents’ bio data 26

4.2Descriptive statistics on research variables 33

4.2.lControl environment descriptive statistics 34

4.2 .2Risk management descriptive statistics 36

4.2.3 Control activities descriptive statistics 38

4.2.4 Descriptive statistics on performance of SMEs 40

Table 4.11: Descriptive statistics on performance of SMEs 40

CHAPTER FIVE 41

DISCUSSION OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 41

5.0 Introduction 41

5.1 Discussion of findings 41

5.1.1 Effect of control environment on performance of SMEs in Mbuya 1 Parish,

Nakawa Division 41

5.1.2 Effect of risk management on performance of SMEs in Mbuya 1 Parish,

Nakawa Division 41

5.1.3 Effect of control activities on performance of SMEs in Mbuya 1 Parish,

Nakawa Division 42

5.2 Conclusions of the study 43

5.3 Recommendations 43

5.4 Areas for future research 44

REFERENCES 45

APPENDICES 53

APPENDIX A_QUESTIONNAIRE 53

APPENDIX B_FIELD ATTACHMENT LETTER TO THE FIELD

APPENDIX C_FIELD ATTACHMENT LETTER FROM THE FIELD 58

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APA

SSA, R (2021). Effect Of Internal Audit Controls On Performance Of Smes In Nakawa Division: A Case Study Of Mbuya 1 Parish. Afribary.com: Retrieved June 24, 2021, from https://afribary.com/works/effect-of-internal-audit-controls-on-performance-of-smes-in-nakawa-division-a-case-study-of-mbuya-1-parish

MLA 8th

Research, SSA. "Effect Of Internal Audit Controls On Performance Of Smes In Nakawa Division: A Case Study Of Mbuya 1 Parish" Afribary.com. Afribary.com, 10 Jun. 2021, https://afribary.com/works/effect-of-internal-audit-controls-on-performance-of-smes-in-nakawa-division-a-case-study-of-mbuya-1-parish . Accessed 24 Jun. 2021.

MLA7

Research, SSA. "Effect Of Internal Audit Controls On Performance Of Smes In Nakawa Division: A Case Study Of Mbuya 1 Parish". Afribary.com, Afribary.com, 10 Jun. 2021. Web. 24 Jun. 2021. < https://afribary.com/works/effect-of-internal-audit-controls-on-performance-of-smes-in-nakawa-division-a-case-study-of-mbuya-1-parish >.

Chicago

Research, SSA. "Effect Of Internal Audit Controls On Performance Of Smes In Nakawa Division: A Case Study Of Mbuya 1 Parish" Afribary.com (2021). Accessed June 24, 2021. https://afribary.com/works/effect-of-internal-audit-controls-on-performance-of-smes-in-nakawa-division-a-case-study-of-mbuya-1-parish