The Effect Of Auditing On Management Efficiency In Umeme (U) Ltd Mbale Branch Case Study Umeme Mbale

ABSTRACT

This research was carried on the effects of auditing on the management efficiency in UMEME

Limited Mbale Branch. This was because in the option of the researcher, the management

department of this organization represented a typical auditing system required by most of the

companies operating business under shareholders and the management officials who are not the

owners of the business. The major objective of this research was to determine the degree of

auditing and the efficiency of management in a business organization. After commencing the

study, the researcher auditing has contributed towards efficiency management in UMEME Ltd

Mbale Branch.

Chapter Two contains Literature Review; it defines auditing, its effects and management that

were obtained from various literatures.

Chapter Three contains the methods used in data collection, these were, interview, and

questionnaire methods, research design, sample size of two departments out of three that had

forty respondents as the sample amidst the limitations.

Chapter Four presents the findings to the study, analysis and interpretation of data obtained from

forty respondents in the field out of sixty-eight who provided adequate data to the research using

tables.

Chapter Five involves the summary, conclusions, and recommendations to the study; hence

management has been positive to auditing carried out in the organization. The auditors have the

duty of examining financial statements within a short period of time and thereby ascertaining the

financial position of the organization. This motivates workers towards their service in terms of

quality and timeliness least their enumeration and interference with their independence thus

unreliable results for management to take decisions in UMEME.

It was recommended that the company should relate as much as possible to the actual practice at

work and that more research should be carried out on the relationship between the elements of