Internal Audit Quality, Risk Management Practices and Financial Accountability of Public Corporations in Uganda.
| dc.contributor.author | Wampabya Abraham | |
| dc.date.accessioned | 2026-07-07T11:42:17Z | |
| dc.date.available | 2026-07-07T11:42:17Z | |
| dc.date.issued | 2024-10-25 | |
| dc.description | This is a master's thesis. | |
| dc.description.abstract | This study investigates link between internal audit quality, risk management practices, and financial accountability. Adopting quantitative research methodology with a correlational approach, it gathers primary data via a survey. Pearson and multiple regression analyses were conducted to achieve objectives: (i) to examine link between internal audit quality and financial accountability, revealing a strong positive influence; (ii) to examine association between risk management practices and financial accountability, identifying a significant positive relationship; and (iii) to establish combined contribution of internal audit quality and risk management practices on financial accountability, which was found to be notably high. The study concludes that both internal audit quality and risk management practices are crucial for enhancing financial accountability in the public corporations of Uganda. Effective risk management practices, coupled with high internal audit quality, substantially improve financial accountability. The findings suggest that public corporations should prioritize robust risk management frameworks and maintain high standards of internal audit to boost their financial accountability. This research offers valuable insights for professionals and policymakers in Uganda, emphasizing the prominence of risk management practices and internal audit quality in accountability. | |
| dc.description.sponsorship | Dr. Geoffrey Nkuutu (Makerere University Business School) & CPA Erasmus Mugerwa Musisi (Makerere University Business School) | |
| dc.identifier.citation | Wampabya, A. (2024). Internal Audit Quality, Risk Management Practices and Financial Accountability of Public Corporations in Uganda (unpublished master's dissertation). Makerere University Business School, Kampala, Uganda. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5687 | |
| dc.language.iso | en | |
| dc.publisher | Makerere University Business School | |
| dc.rights | Attribution-NoDerivs 3.0 United States | en |
| dc.rights.uri | http://creativecommons.org/licenses/by-nd/3.0/us/ | |
| dc.title | Internal Audit Quality, Risk Management Practices and Financial Accountability of Public Corporations in Uganda. | |
| dc.type | Thesis |