The Effect of Internal Auditing On Organizational Performance Case Study: Uap Insurance- Uganda.

TABLE OF CONTENTS

DECLARATION ........................................................................................................................ i

APPROVAL .............................................................................................................................. ii

DEDICATION ........................................................................................................................ iii

ACKNOWLEDGEMENT ....................................................................................................... iv

TABLE OF CONTENTS .......................................................................................................... v

LIST OF ACRONYMS AND ABBREVIATIONS ................................................................. vii

CHAPTER ONE ....................................................................................................................... 1

1.0 Introduction ........................................................................................................................... I

1.1 Background to the Study ....................................................................................................... I

1.2 Statement of the Problem ....................................................................................................... 2

1.3 Purpose of the Study .............................................................................................................. 3

1.4 Research Objectives ............................................................................................................ 3

1.5 Research Questions ............................................................................................................... 3

1.6 Scope of the Study ................................................................................................................ 3

1.7 Significance of the Study ....................................................................................................... 4

1.8 Conceptual Framework ......................................................................................................... 5

1.9 Structure ofReport .............................................................................................................. 6

CHAPTER TWO ...................................................................................................................... 7

LITERATURE REVIEW ......................................................................................................... 7

2.0 Introduction ........................................................................................................................... 7

2.1 Definition of Key Terms ........................................................................................................ 7

2.2 Nature of Internal Auditing .................................................................................................... 8

2.3 Factors Influencing Performance of Organizations ............................................................... 12

2.4 Relationship between internal auditing and performance of organizations ............................ 14

Conclusion ................................................................................................................................ 15

CHAPTER THREE ................................................................................................................ 16

METHODOLOGY .................................................................................................................. 16

3.0 Introduction ......................................................................................................................... 16

3.1 Research Design .................................................................................................................. 16

V

3 .2 Research Site ....................................................................................................................... 16

3.3 Study Population ................................................................................................................. 16

3 .4 Sample size, selection and techniques .................................................................................. 17

3.5 Research Instruments .......................................................................................................... 17

3.5.1 Questionnaire ................................................................................................................... 17

3.5.2 Interview .......................................................................................................................... 18

3.5.3 Documentary Review ....................................................................................................... 18

3.6 Sources ofData ................................................................................................................... 18

3. 7 Data Analysis and Processing .............................................................................................. 18

3.8 Limitations of the study ....................................................................................................... 18

CHAPTER FOUR. .................................................................................................................. 20

PRESENTATION AND ANALYSIS OF DATA ................................................................... 20

4.1 To establish the nature of internal auditing on organizational performance ........................... 20

4.2 Findings on factors influencing performance of organizations ............................................ 23

4.3 To establish the relationship between internal auditing and performance of an organization. 27

CHAPTER FIVE .................................................................................................................... 3 I

CONCLUSIONS AND RECOMMENDATIONS .................................................................. 31

5.0 Introduction ......................................................................................................................... 31

5.1 Conclusions ......................................................................................................................... 31

5.2 Recommendations ............................................................................................................... 32

5.3 Areas ofFmther Research ................................................................................................... 34

REFERENCES ........................................................................................................................ 35

Appendix A: Qnestionnaire .................................................................................................... 38

Appendix B: Interview Gnide ................................................................................................. 41

Appendix C: Proposed budget ................................................................................................ 42

Appendix E :The time frame of the study .............................................................................. 42

Appendix F: Introduction Letter ........................................................................ 43