Browsing by Author "Dongo Ronald"

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    Internal Audit Effectiveness, Enterprise Risk Management and Organizational Performance in State-Owned Enterprises in Uganda.
    (Makerere University Business School., 2021-03-05) Dongo Ronald
    As the State-Owned Enterprises performance remains debatable, this study examined the relationship between internal audit effectiveness, enterprise risk management and organizational performance in State-Owned Enterprises (SOEs) in Uganda. Using a cross-sectional research design, a sample size of twenty-eight SOEs was selected from a total of twenty-nine using simple random sampling. This study indicates a positive relationship between internal audit effectiveness and organizational performance. A positive relationship between enterprise risk management and organizational performance was also found out. Furthermore, this study found that both internal audit effectiveness and enterprise risk management predict organizational performance. However, the better predictor of organizational performance among SOEs is internal audit effectiveness. The study concludes that internal audit effectiveness and enterprise risk management should not be taken for granted in SOEs, SOEs can be sure of registering significant improvement in organizational performance. Moreover, with the limited resources, SOEs need to put more emphasis on internal audit effectiveness before delving into enterprise risk management. Therefore, SOEs stake holders ought to focus on ensuring internal audit objectivity, internal audit competence, risk monitoring and a risk management culture in order to boost organizational performance in SOEs. Additionally, Enterprise risk management and Internal audit effectiveness tenets enrich the agency theory applied in state owned enterprises