Legal regulations and internal audit function in ugandan public enterprises

Seval Selimoğlu; Yahya Umutoni    Swabra

doi:10.55094/hoec.1.1.01

Authors

Seval Selimoğlu Anadolu Üniversitesi/TÜRKİYE 0000-0001-5043-4606
Yahya Umutoni Swabra Equator University of Science and Technology/UGANDA 0000-0002-3522-6267

10.55094/hoec.1.1.01

Abstract

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’’

Keywords:

Legal regulations Internal Audit Function Public enterprises

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