Browsing by Author "Katamba, Ismail"

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    Internal Audit Quality, Internal Control Systems and Financial Reporting Quality in Financial Institutions in Uganda.
    (2023) Katamba, Ismail
    This study was aimed at examining the relationship between internal audit quality, internal control systems and quality of financial reporting in Financial Institutions in Uganda. The study used a cross sectional research and quantitative design with a sample size of 56 Financial Institutions in Uganda. The data was tested for reliability, analyzed using SPSS v23 and results presented based on the study objectives. Findings revealed a positive and significant relationship between internal audit quality and financial reporting quality of financial institutions in Uganda. Further still findings indicated that there is a positive and significant relationship between internal control systems and financial reporting quality of financial institutions in Uganda. Overall, internal audit quality and internal control systems explain 74.8% of the variance in financial reporting quality of Financial Institutions in Uganda. In addition, internal control systems was found a stronger predictor of financial reporting quality compared to internal audit quality. Therefore, the study recommended that public health facilities should ensure that they control their working environments, put in place control activities and continuously monitor and evaluate their process in order to attain good performance. In addition, health facilities should also consider all the element of financial accountability to enable them make informed decisions. Further studies may also be conducted to ascertain other predictors of financial reporting quality in financial institutions in Uganda.