PROMOTING GOOD GOVERNANCE IN PUBLIC SECTOR

Abstract

The aim of this study was to find out the role of the internal auditors in effective corporate governance sector due to the fact that there has been an evolution in internal auditing. The objective of the study was to examine the factors responsible for the low support for the internal audit activity by managers of public institutions; identify specific actions required to secure support of managers for the internal audit activity; establish the relationship between quality of service and support for the internal audit. Literature was reviewed in connection to the topic. Data was collected using interviews and administration of questionnaires in ten (10) public companies from where 50 employees were given questionnaires. A sample of 50 respondents was selected randomly from a population of 185 public officials. Data was analyzed using statistical package for social scientist (SPSS). From the study, the researcher found out that, public sector managers do not support internal audit due to the fact that, public sector managers are not aware of the exact role of the internal auditors due to the evolution of the internal audit activities. Again, public sector managers do not see the relevance of the internal audit activities in the public sector organizations. The researcher also found out from the respondents that, if the internal audit unit in public organizations will employ qualified professionals, motivated and are well resourced so that internal auditors help managers reach their objectives will get the support of public sector managers. Lastly, the study revealed that, one’s perception of the Internal Auditor is influenced by how they perceive his role in the company. The respondents said, their attitude to the internal audit will change if they help public managers in the public sector organizations achieve their objectives which are examine the whole organization to detect and deter any misappropriation of public funds. The conclusion drawn was that the internal auditors find it difficult to perform their specific responsibilities of preventing, and detecting fraud, errors, irregularities, misappropriation and misuse of public resources. This is because they do not have the needed logistics to enable them carry out their statutory duties. The staff is not well motivated in terms of remuneration, offices and regional accommodation. This affects their morale and does not motivate them to give off their best. The researcher therefore recommends that, public organizations are to be provided with qualified professionals, motivate them by way of higher incentives, training and so forth and government should provide them with necessary resources such as offices and so forth.