The Impact of Auditing on Financial Performance of Non¬governmental Organizations: A Case Study of Caritas in Kabale Municipality Kabale District.
This study was about the impact of auditing on the financial performance of non-governmental VL organizations; a case study of CARITAS in Kabale Municipality Kabale District. It was guided by specific objectives which included establishing the impact of auditing on the financial performance of selected Non-Governmental organizations in Kabale Municipality, identifying the influence of auditors' independence on the financial performance of selected Non-Governmental organizations in Kabale Municipality, and identifying the role of auditing in the managing and supporting of risk management systems of selected Non-Governmental organization in Kabale Municipality. The study used descriptive survey research design where both qualitative and quantitative methods were used.a total of 10 respondents was used as a sample size and data was collected using a questionnaire and interview guide. The study findings indicated that internal audit affects the performance of CARITAS; supported by the significant positive perceptions and the literature support on the control environment, risk management, control activities, information and communication, monitoring, advisory services, and assurance services as presented in section and finally, it was recommended that CARITAS should maintain the existing control environment, information and communication, assurance services as per results of the findings which showed a positive significant effect on these attributes to performance. To improve control activities, procedures and policies should be regularly revised at least annually and ensure they are communicated to the implementers, Internal audit could be enhanced in-house training programmes and control self-assessment questionnaires to create more awareness to staff of the roles and duties of internal auditors to enable audit services such as advisory services to run smoothly. and Increased operating costs affect profitability, thus the management of CARITAS together with the audit department should balance operating costs while maintaining credit risk at minimum by strengthening the monitoring system
Ojok, Sam (2022). The Impact of Auditing on Financial Performance of Non¬governmental Organizations: A Case Study of Caritas in Kabale Municipality Kabale District. Kabale: Kabale University.