Internal Audit and Performance of Public Institutions in Ngororero District Rwanda

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


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APA

Consults, E. & TUYISHIME, E (2023). Internal Audit and Performance of Public Institutions in Ngororero District Rwanda. Afribary. Retrieved from https://afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda

MLA 8th

Consults, Education, and Emmanuel TUYISHIME "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda" Afribary. Afribary, 27 Apr. 2023, https://afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda. Accessed 10 Dec. 2024.

MLA7

Consults, Education, and Emmanuel TUYISHIME . "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda". Afribary, Afribary, 27 Apr. 2023. Web. 10 Dec. 2024. < https://afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda >.

Chicago

Consults, Education and TUYISHIME, Emmanuel . "Internal Audit and Performance of Public Institutions in Ngororero District Rwanda" Afribary (2023). Accessed December 10, 2024. https://afribary.com/works/internal-audit-and-performance-of-public-institutions-in-ngororero-district-rwanda