The impact of Independence of Internal Audit Function Transparency and Accountability in Zimbabwe's Local Authorities: Case of Bindura Rural District Council.
- Author
- Kachere, Sarudzai B.
- Title
- The impact of Independence of Internal Audit Function Transparency and Accountability in Zimbabwe's Local Authorities: Case of Bindura Rural District Council.
- Abstract
-
This study aimed at examining the impact of Internal Audit Function independence on Transparency and Accountability. The main objective of the study was to establish the relationship between transparency and accountability. The study adopted independence as the independent variable and transparency and accountability as the dependent variable, measured by reporting relationships, segregation of duties, and
management perspective and risk exposure of the organization.
A descriptive research design was used. Survey data was collected from Bindura Rural District Council through a self- administered questionnaire and in-depth interviews. For this study the researcher chose a sample of 40 respondents and out of 40 questionnaires distributed 39 were successfully returned. The data was inserted into the SSPS version 20 and Microsoft Excel 2013 and the results were analyzed through descriptive statistics and Pearson‟s Correlational coefficients.
Data presentation was done by use of tables for easy of understanding and interpretation. The results suggests that independence of internal audit function has a positive significant effect on transparency and accountability. Demographic variables such as gender, age and length of work were also major factors that contributed to the validity and reliability of data collected. It was recommended that since the study did not look into methods to strengthen and improve internal audit function's independence, hence it advises more research into how to strengthen the independence of internal audit function in local authorities.
In addition In order to ensure that the internal audit function is independent the government should foster laws among politicians and other stakeholders who has influence on internal audit function. - Date
- 2022
- Publisher
- BUSE
- Keywords
- Internal audit function
- Independence
- Transparency and Accountability
- Supervisor
- Mr. Manyani
- Item sets
- Department of Accountancy
