Perceptions of internal audit customers on the value Addition of internal audit function (iaf): a study of Selected gas in Coastal region
| dc.creator | Robert Wambura, Theresia | |
| dc.date | 2016-04-12T08:24:34Z | |
| dc.date | 2016-04-12T08:24:34Z | |
| dc.date | 2014 | |
| dc.description | A Dissertation submitted to the School of Business in partial fulfillment of the requirements for the award of MSc. Accounting and Finance of theMzumbe University | |
| dc.description | Objective of the Internal Audit Function is to add value to the organisation; Internal Auditing adds value to the organization by providing independent, objective assurance and consulting services.The internal audit activity promotes organisational objectives through a “systematic, disciplined approach to evaluate and improve the effectiveness of risk management,control, and governanceprocesses.” The main objective of this research was to find out the perceptions of internal audit customers on the value addition of internal audit function in LGAs Internal Audit Function should prioritise the customers‟ needs, expectations, and perceptions in order to add value to the organisation The contribution of the internal audit function dependswith internal auditors‟ ability to anticipate and adapt to change. The objectives, customers, and risks of an organisation are dynamic. Internal auditors must be responsive to change and emerge as trusted advisors capable of providing objective assurance and insight in the middle of indecision. The sample size of the study was 51 respondents which comprised of members of audit committee, top management, internal auditors, and accounts staff. Data were collected using questionnaires, interviews and various secondary data sources. The data collected were analysed through the Statistical software known as PSPP. The study revealed that Internal Audit customers within the council perceive that internal audit function does not add value to the level of their satisfaction this is because Internal audit customers expect more from internal audit function. | |
| dc.identifier | http://hdl.handle.net/11192/1197 | |
| dc.language | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | auditing | |
| dc.title | Perceptions of internal audit customers on the value Addition of internal audit function (iaf): a study of Selected gas in Coastal region | |
| dc.type | Thesis |