Compliance to Auditing Standards in the Ministry of Health Kampala, Uganda

ABSTRACT The study determined the level of compliance to auditing standards in the Ministry of Health. Auditing Standards in this context implied the general guidelines that aid auditors in fulfilling their professional responsibilities in the audit of historical financial statements. These standards were classified into three (3) major themes namely general standards, fieldwork standards, and standard ofreporting. This review summarizes the literature on auditing standards and compliance levels in the Ministry of Health. It also examines the factors affecting the application of auditing standards in organizations. With the help of questionnaires, interviews, and observations, various aspects were established to determine the extent of compliance in the ministry. Some of these aspects included policies that have been formulated, amended, and represented in parliament and above all, ensuring that standard conventions are promoted to achieve accountability and the effective allocation and use of organizational resources. In spite of all initiatives in place, international convention standards especially those of auditing have not realized their goals to capacity, thus the study has also tried to provide an analysis of the factors favoring and disfavoring auditing practices! standards in organizations. Data management, none disclosure and late submission of assertions by management seemed to be the major impediments of auditing practices and standards within the organization. In a bid to overcome all these, a number of recommendations have been made to increase the effectiveness of international convention standards particularly the auditing standards such as a centralized unit of managing internal auditors’ management and control to promote independence and effective audit functions.