赞比亚公共部门内部审计的有效性

IF 2 Q2 BUSINESS, FINANCE International Journal of Accounting Pub Date : 2022-07-12 DOI:10.47941/jacc.924
Olivia Mwanza, Benjamin Kaira
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引用次数: 1

摘要

目的:本文旨在研究影响公共部门内部审计有效性的因素。本研究的目的是设计一种可用于公共部门的模式,以加强健全的内部审计制度,从而促进财务问责制和审计工作的质量。研究的重点是三个独立变量,即管理层对内部审计活动的支持,组织对内部审计工作的独立性,以及合格的内部审计人员的充足性。方法:为了实现这一目标,选择了定量调查研究设计作为研究范式,使用结构化问卷作为数据收集工具,对172名受访者进行了系统随机抽样,其中包括内部审计师和内部审计服务的用户。结果:调查结果表明,管理支持度和组织独立性较低,抽样部属和半国有机构内部审计办公室技术人员熟练程度较低,限制了其提供有效服务的能力。根据研究结果,研究建议:(i)管理层应透过提供所需的资源和培训,认识保险业监督的角色。(ii)政府应确保保监处的独立性得到保障,使他们在不受恐惧或干涉的情况下工作。(iii)政府应根据内部审计机构的资格、经验、所获培训和核证,征聘和保留内部审计人员。该研究受限于在其他情况下的普遍性问题;因此,可以在私营部门使用混合方法进行类似的研究。
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THE EFFECTIVENESS OF INTERNAL AUDITING IN THE PUBLIC SECTOR IN ZAMBIA
Purpose: This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study focused on three independent variables such as management support for internal audit activity, organizational independence on the internal audit work, and the adequate of competent internal audit staff. Methodology: In order to achieve this, a quantitative survey research design was chosen as the research paradigm underpinning the study using structured questionnaires as data collection tool to a sample of 172 respondents comprising of internal auditors and users of internal audit services who were systematically randomly sampled. Results: The study findings revealed that both management support and organizational independence were low and that internal audit office of the sampled ministries and parastatals had low technical staff proficiency which limited its capacity to provide effective service. In line with the findings, the study recommended that: (i) the management should appreciate the role of IA by providing the necessary resources and trainings. (ii) Government should ensure that the independence of IA is guaranteed for them to work without fear or interference. (iii) Government should recruit and retain Internal Audit candidates based on their qualifications, experience, training attained and certification by the IIA. The research is limited with the issue of generalizability on other settings; therefore, a similar study can be conducted in the private sector using a mixed method approach.
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来源期刊
CiteScore
1.20
自引率
0.00%
发文量
19
期刊介绍: The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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