Legal regulations and internal audit function in ugandan public enterprises

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Legal regulations, Internal Audit Function, Public enterprises


Purpose: The purpose of this study is to investigate about legal regulations on internal audit function in Uganda public enterprises.

Findings: we analysed the association  between legal regulations and  internal audit function in Ugandan public enterprises,  in line with corruption, objectivity and use of technology. However,  there is still insufficient literature to  support this relationship because the study found that  objectivity and  corruption were insignificant predictors of legal relgulations and  internal audit function, nevertheless, technology had a positive relationship between legal regulations and  internal audit function.

Method:  quantitative research method was employed  and data was analysed using a  Multiple regression model,  and  it  was obtained  from a sample of 49 audit managers, audit seniors, audit staff,and CAEs of selected public sectors in Uganda. using the 5-point Likert scale( Ankur J. (2015),

Recommendation: the study  recommend that   further study  should focus on government anti- corruption interventions through ICT improvement in both public and private enterprises.

Significance: This paper is significant to internal audit policy-makers in Uganda such as, the ministry of finance, planning and economic development (MoFPED), that will continue to ensure promotion of ethics and professional conduct among internal auditors. This will help achieve effective internal audit function.

Originality: As far as the authors of this study are concerned, there is no other research that has been undertaken to investigate about ‘’ Legal regulations and internal audit function in Uganda public enterprises’’


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How to Cite

Selimoğlu, S., & Swabra, Y. U. . . . (2022). Legal regulations and internal audit function in ugandan public enterprises. HOLISTIC ECONOMICS, 1(1), 1–9.