Post Audit Practices And Internal Control Implementation In Local Government In Uganda (A Case Of Wakiso District)

ABSTRACT

This study was about Post Audit Practices and Internal Control Implementation in Local Government in Uganda using a case of Wakiso District. The study sought to investigate the relationship between post-audit practices and internal controls implementation in Wakiso district. Using a cross-sectional design approach, the study considered a sample of 357 out of a population of 5102staff of Wakiso district drawn from selected constituencies of Wakiso which were; Makindye, Nansana and Wakiso municipal council. In carrying out this study, data was collected through close ended questionnaires. Out of the 367 questionnaires distributed, 268 were returned indicating a 75% response rate. The data was analysed using SPSS and summarized inform of mean and average mean. Findings on the factors affecting post auditing showed that auditors were not well funded to carry out the post audit function, hence neglecting internal control implementation, it also showed that auditors received some level of training and that there was good cooperation between the post audit team and audittees’. Findings on the components and priorities of internal control showed that that systems of internal control were functioning as per the intended plan thus enhancing efficiency and accuracy of data capture. The findings on the relationship between post-audit and internal control implementation showed that there is a positive significant relationship between post audit and internal controls implementation, implying that the post audit activity has a direct implication on internal controls implementation.