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ABSTRACT
ABSTRACT
ABSTRACT
The study investigated the relationship between Internal Audit Quality, Internal Control Systems
Iganga District Local Government. The study was anchored on the Agency Theory as authored
by Alchian and Demsetz (1973) and Jensen and Meckling (1976). The study focused on three
specific objectives which it sought to address. The three objectives were; to examine the
relationship between the Internal Control Systems and Accountability of DDEG Projects in
Iganga District Local Government, to examine the relationship between the Internal Audit
Quality and Accountability of DDEG Projects in Iganga District Local Government and to
determine the relationship between Internal Control Systems and Internal Audit Quality on the
answers to the above objectives, the study adopted a cross-sectional survey design where
quantitative data were collected from 59 respondents. The questionnaires were used as methods
of data collection. Descriptive and Correlation analyses were used as methods of data analysis.
The validity and reliability tests were carried out and the dataset passed with over 70%. 59
questionnaires were administered to the project managers of DDEG and 51 were returned fully
completed giving a response rate of 86.4%. The general outcome of the study showed that
Internal Audit Quality and Internal Control Systems positively correlated with the Accountability
of DDEG projects in Iganga District Local Government. Other specific findings indicated that
Internal Control Systems positively correlated with the Accountability of DDEG Projects in
Iganga District Local Government. Internal Audit Quality also positively correlated with the
Accountability of DDEG Projects in Iganga District Local Government. The general conclusion
was that Internal Audit Quality and Internal Control Systems positively correlated with the
Accountability of DDEG projects in Iganga District Local Government. The study recommended
that the management of DDEG Projects in Iganga District Local Government should develop
Internal Control Systems policy focusing on: segregating accounting duties, restricting access to