Browsing by Author "Nyabuka, Isaac"

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    The relationship between internal controls and audit quality in district local governments in Uganda, a case of Pallisa district local government.
    (Busitema University, 2026) Nyabuka, Isaac
    This study examined the relationship between internal control systems and audit quality in Pallisa District Local Government. Specifically, the study sought to examine the relationship between the control environment and audit quality, to determine the relationship between control activities and audit quality, and to establish the relationship between monitoring activities and audit quality. A cross-sectional research design and a quantitative approach were adopted. A sample of 66 respondents was selected from a population of 80 using simple random and purposive sampling techniques, and data were collected using a structured questionnaire. Out of the 66 questionnaires administered, 62 were correctly filled and returned, representing a response rate of 93.9%. Data were analyzed using descriptive statistics, Pearson's Product Moment Correlation Coefficient, and simple linear regression analysis. The findings revealed a positive and statistically significant relationship between the control environment and audit quality (r = .513, p < .01), a strong positive relationship between control activities and audit quality (r = .702, p < .01), and the strongest relationship between monitoring activities and audit quality (r = .772, p < .01). Regression results confirmed that all three internal control components significantly predicted audit quality, with monitoring activities emerging as the strongest predictor. All three hypotheses were supported. The study concluded that internal control systems, particularly monitoring activities, are critical determinants of audit quality in Pallisa District Local Government. It was recommended that management strengthen ethical leadership, enforce authorization and segregation-of-duties procedures, and prioritize regular internal audit reviews and the timely implementation of audit recommendations to enhance audit quality. Keywards: Internal controls, Audit quality, Pallisa district, Local government, Control environment