| dc.description.abstract | This dissertation investigates "The Role of Internal Audit Function on Public Service Delivery in Ugandan State Parastatals," with a specific focus on the Kampala Capital City Authority (KCCA). The study aims to assess the impact of internal audit practices, including risk assessment, control measures, compliance practices, and evaluation, on public service delivery within the state parastatal context.
The research employs analysis of variance to evaluate the overall goodness of fit of the model predicting public service delivery in KCCA. Notably, the study identifies significant associations between internal audit practices and their influence on public service delivery.
The conclusions drawn from the findings indicate that internal audit risk assessment practices significantly impact public service delivery, rejecting the null hypothesis. However, the study concludes that internal audit control practices do not have a significant influence on public service delivery, aligning with the hypothesis. In contrast, both internal audit compliance practices and evaluation practices are found to significantly and positively influence public service delivery, rejecting their respective null hypotheses.
Based on these conclusions, the study puts forth practical recommendations for stakeholders in state parastatals. Internal auditors, Internal Audit Committee members, and auditors are advised to enhance risk assessment practices by identifying, analyzing, and categorizing risks. Additionally, the implementation of more effective internal audit control measures is recommended, emphasizing improved authorization processes and physical controls. Strengthening compliance practices, particularly regarding ethical values, financial policies, and legal regulations, is proposed to enhance public service delivery. Moreover, the study suggests improvements in internal audit evaluation practices, focusing on assessing the impact of financial systems, support systems, and information technology environments on public service delivery.
In summary, this dissertation contributes valuable insights into the relationship between internal audit practices and public service delivery in state parastatals, offering practical recommendations for enhancing the effectiveness of internal audit functions in improving service delivery outcomes. | en_US |
