ABSTRACT The aim of this research was to analyse the impact of non – interest income on the financial performance of banking institutions in Zimbabwe. The researcher adopted both quantitative and qualitative methods of research to gather data. Likert Scale based questionnaires were distributed to a stratified sample of 26 individuals out of a total population of 35. 3 interviews were also carried out in addition to questionnaires to maximize the effectiveness of the research. More so, the...
Abstract: The purpose of this study was to identify the challenges of accounting ethics of some selected organizations in the Sunyani Municipality. A descriptive survey design was used for the study. The study used both primary and secondary in the data collection. The primary data was collected using questionnaires administered for the purpose of the study while the data was collected from respondents within some banking sector in Sunyani Municipality whereas the secondary data was collect...
ABSTRACT Cash management and sustainability is crucial for the long-term survival and effectiveness of all types of NGOs. The challenge is how to achieve such levels of cash management and sustainability. The study sought to examine cash management practices among NGOs in the Sunyani Municipality.The objectives of the study were; to identify cash management practices of NGOs, examine how cash management practices affect the operations of the NGOs, find out the challenges facing NGOs in cash m...
ABSTRACT The research investigated risk management by the internal audit function-a case of Mutare City Council. Descriptive research was used while questionnaires and interviews research instruments were mainly used. The research has a sample size of twenty respondents. Graphs and tables were used for data presentation and the results were analyzed using measures of central tendency and hermeneutical analysis. The results show that the risk management policy does not exist at Mutare City Co...
ABSTRACT The study sought to analyze the impact of budgeting and budgetary control systems being incorporated at Great Zimbabwe University. Great Zimbabwe University is a state owned institution which has been defied with adverse variances for the past three years up to date. The study revealed that these adverse variances was as a result of the nature of a poor budgeting system currently employed by the organization. The researcher used a descriptive research design and GZU as a case study...
ABSTRACT This research study was undertaken to deduce the impact of auditors’ workload on audit quality at BDO Zimbabwe Chartered Accountants. The researcher observed that audits performed under high workload pressures are more likely to be of lower quality which triggered the need for this research. The research therefore aimed to ascertain audit quality measurements, determine factors which contributes towards auditors’ workloads and in turn applicable measures to manage these workloa...
ABSTRACT 6 Issues of overnight corporate shut downs have raised some eyebrows. The trust that investors and other stakeholders had in the company executives, independent auditing firms, board of directors, financial analysts and information distributors (Corporate Reporting Supply Chain) is slowly fading away. Mitigation procedures have been dreamt of and conceived but most of them could not be birthed. This research then serves as an evaluation of the impact of non compliance to IFRSs/IASs ...
ABSTRACT This study sought to investigate the impacts of budgeting and budgetary controls on the financial performance of Upper Manyame Sub Catchment Council (UMSCC) a statutory body in Zimbabwe. The specific objectives of the study were to analyse the budgeting and budgetary control techniques adopted at UMSCC, investigate the impact of budgeting system on the revenue of UMSCC, and to assess the impact budgetary control techniques have on the overall costs of UMSCC. The research was complet...
ABSTRACT This project aimed at investigating the safety, health and environmental (SHE) cost structures at Windmill Pvt Ltd. The problem of increased SHE costs at Windmill Ltd was the main thrust which prompted the need for the research. The research was done using both primary and secondary data sources, using the questionnaires and interviews as the research instruments. The questionnaires used for gathering data were administered by the researcher, achieving a total response rate of to 90...
ABSTRACT United College of Education has been using a partially computerised Accounting Information System since its inception in 1968.The risks, as well as the weaknesses of this system, have prompted this investigation. This research investigated the risks of partially computerised AIS, identified the strengths and weaknesses of the system, effects of the partially computerised AIS on data quality and quality of decisions made at United College of Education.A census was conducted to all re...
ABSTRACT The research was prompted by the recurrence of audit observations in the Ministry of Home Affairs between 2010 to 2013 final years. The objectives of the study were to find out challenges in complying with audit reports. The researcher reviewed what different scholars say about audit recurrences. The research used a sample size of thirty people from a population of forty employees. A non-probability method was used to sample data. Questionnaires and interviews were used to collect ...
ABSTRACT This study focused on the role of Risk Based Internal Audit (RBIA) approach on assurance of enterprise wide risk management to ensure survival of banks in Zimbabwe a case study of ZBFHL. This enabled an investigation of the impact of Risk Based Internal Audit Approach on assurances of enterprise risk management to guarantee survival of banks in Zimbabwe. The research adopted a mixed research approach which used both qualitative and quantitative research with a view of getting inform...
Abstract The study sought to evaluate the impact of periodically engaging forensic auditors to verify related party transactions in Zimbabwean banks, focusing on financial institutions listed on the ZSE. The study was motivated by the prevalence of bank failures that have been experienced in Zimbabwe between 2009 and 2013, where two banks were placed under curatorship whilst three were closed. The objectives of the study were to examine the nature and extent of related party lending frauds a...
ABSTRACT The research aimed at assessing the impact of budgeting process on service delivery in local authorities in Zimbabwe. Special attention was on City Council as a case study for the research, targeting year 2015 and 2016. The research objectives were centered on reviewing the budget process, assess the impact of result based budgeting on service delivery, identifying the challenges in the budget process and establish if poor service delivery can be traced to poor budgeting. The resear...
Abstract This research effort is a baseline study, designed to obtain empirical evidence on the current state of the forensic accounting profession in Nigeria; and the level of compliance of the profession with the International Quality Assurance Accreditation Standards (IQAAS). It is an evaluation of the extent of quality standards enforcement mechanisms (QSEM) in the profession in Nigeria. The study used both primary and secondary data. The primary data source consisted of a set of questio...