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Autonomy and Objectivity are pillars in auditing profession; Autonomy and
objectivity are the cornerstone of the auditing profession since they are the
foundations of the public’s trust (Lindberg G.H, Liason Z,Gregoy R.Haworth P,
2004).
People use these words interchangeably though they are different and mostly are
used simultaneously, because in auditing professional autonomous is a great
house in which it you will find objectivity.This is because autonomy is a
freedom from dependancy or being influenced while objectivity is being honest.
The main goal of this study was to assess the state of internal auditor’s autonomy and
objectivity in Public sectors.Specific areas of concern were; to examine the extent of
internal auditors rotation in Public Sector, to examine the proportion of auditors
payment (rewards) to their work, to examine internal auditor’s financial dependence
on carrying out their duties, and to examine assurance and consulting services
offered by internal auditors to these twin services.
Data were collected from 100 respondents who were selected using specific
judgment sampling at the Ministry of Education and Vocational Training
headquarters using questionnaires, documentation, observation and interviews.
The findings of the study show that the state of internal auditor’s autonomy and
objectivity is very poor there for a lot is needed to enable them to perform
autonomously and objectively.
The study strongly advises more efforts to be done continuously to ensure that
internal auditors are operating in an environment that enable them to work
autonomously and objectively to enable them to create a credible image from the
public. |
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