{"title":"卢旺达公共机构的内部审计业务效率和绩效:以恩戈马县为例","authors":"Innocent Ndungutse","doi":"10.53819/81018102t4229","DOIUrl":null,"url":null,"abstract":"This study aimed to investigate the impact of internal audit operational efficiency on the performance of public institutions in Rwanda, using a case study of Ngoma District. The study aimed to identify the main internal control activities, assess the role of internal audit operations in identifying and assessing risks, establish the effects of internal audit operations on ensuring compliance with laws, regulations, and internal policies, analyze the contributions of internal audit operations in detecting and deterring fraudulent activities, and find out the impact of an effective audit system on operational efficiency. The target population consisted of 120 staff working at the Ngoma District head office in Kigali, with 92 being a sample. Primary data was collected through structured questionnaires and secondary data from Ngoma District reports and online resources. The statistical analysis revealed several strong and highly significant correlations between internal audit operationalization processes and the performance of public institutions. There is a substantial positive correlation between the internal audit processes of File Verification, approval, and Authorization and the institution's ability to detect and assess risks. The study also demonstrates a significant correlation between computer system control measures in the internal audit process and an institution's ability to adhere to legal requirements, regulations, and internal policies. A strong and statistically significant correlation is found between the implementation of backup and file recovery procedures and the prevention of fraudulent activities, emphasizing the importance of data integrity and security in maintaining trustworthiness. Finally, the research reveals a robust and statistically significant association between staff monitoring and the operational efficiency of public institutions, underlining the critical role of accountability and supervision in streamlining processes and resource allocation. These findings emphasize the significance of comprehensive internal audit practices and controls in enhancing the performance, governance, and effectiveness of public institutions in Ngoma district. Keywords: Internal Audit, Operational Efficiency, Public Institutions, Rwanda","PeriodicalId":39488,"journal":{"name":"Afro-Asian Journal of Finance and Accounting","volume":"68 2","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Internal Audit Operational Efficiency and Performance of Public Institutions in Rwanda: The Case of Ngoma District\",\"authors\":\"Innocent Ndungutse\",\"doi\":\"10.53819/81018102t4229\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aimed to investigate the impact of internal audit operational efficiency on the performance of public institutions in Rwanda, using a case study of Ngoma District. The study aimed to identify the main internal control activities, assess the role of internal audit operations in identifying and assessing risks, establish the effects of internal audit operations on ensuring compliance with laws, regulations, and internal policies, analyze the contributions of internal audit operations in detecting and deterring fraudulent activities, and find out the impact of an effective audit system on operational efficiency. The target population consisted of 120 staff working at the Ngoma District head office in Kigali, with 92 being a sample. Primary data was collected through structured questionnaires and secondary data from Ngoma District reports and online resources. The statistical analysis revealed several strong and highly significant correlations between internal audit operationalization processes and the performance of public institutions. There is a substantial positive correlation between the internal audit processes of File Verification, approval, and Authorization and the institution's ability to detect and assess risks. The study also demonstrates a significant correlation between computer system control measures in the internal audit process and an institution's ability to adhere to legal requirements, regulations, and internal policies. A strong and statistically significant correlation is found between the implementation of backup and file recovery procedures and the prevention of fraudulent activities, emphasizing the importance of data integrity and security in maintaining trustworthiness. Finally, the research reveals a robust and statistically significant association between staff monitoring and the operational efficiency of public institutions, underlining the critical role of accountability and supervision in streamlining processes and resource allocation. These findings emphasize the significance of comprehensive internal audit practices and controls in enhancing the performance, governance, and effectiveness of public institutions in Ngoma district. Keywords: Internal Audit, Operational Efficiency, Public Institutions, Rwanda\",\"PeriodicalId\":39488,\"journal\":{\"name\":\"Afro-Asian Journal of Finance and Accounting\",\"volume\":\"68 2\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Afro-Asian Journal of Finance and Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53819/81018102t4229\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Economics, Econometrics and Finance\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Afro-Asian Journal of Finance and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53819/81018102t4229","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}
Internal Audit Operational Efficiency and Performance of Public Institutions in Rwanda: The Case of Ngoma District
This study aimed to investigate the impact of internal audit operational efficiency on the performance of public institutions in Rwanda, using a case study of Ngoma District. The study aimed to identify the main internal control activities, assess the role of internal audit operations in identifying and assessing risks, establish the effects of internal audit operations on ensuring compliance with laws, regulations, and internal policies, analyze the contributions of internal audit operations in detecting and deterring fraudulent activities, and find out the impact of an effective audit system on operational efficiency. The target population consisted of 120 staff working at the Ngoma District head office in Kigali, with 92 being a sample. Primary data was collected through structured questionnaires and secondary data from Ngoma District reports and online resources. The statistical analysis revealed several strong and highly significant correlations between internal audit operationalization processes and the performance of public institutions. There is a substantial positive correlation between the internal audit processes of File Verification, approval, and Authorization and the institution's ability to detect and assess risks. The study also demonstrates a significant correlation between computer system control measures in the internal audit process and an institution's ability to adhere to legal requirements, regulations, and internal policies. A strong and statistically significant correlation is found between the implementation of backup and file recovery procedures and the prevention of fraudulent activities, emphasizing the importance of data integrity and security in maintaining trustworthiness. Finally, the research reveals a robust and statistically significant association between staff monitoring and the operational efficiency of public institutions, underlining the critical role of accountability and supervision in streamlining processes and resource allocation. These findings emphasize the significance of comprehensive internal audit practices and controls in enhancing the performance, governance, and effectiveness of public institutions in Ngoma district. Keywords: Internal Audit, Operational Efficiency, Public Institutions, Rwanda
期刊介绍:
Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting