The Impact of Professional Competence & Staffing of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities

Moses Jachi, Lucky Yona


The study aimed at investigating the impact of internal audit function competence & staffing on transparency & accountability in Zimbabwe local authorities. The study adopted professional competence & staffing as the independent variable and transparency & accountability as the dependent variable. Survey data was obtained from management and internal audit personnel from local authorities in Zimbabwe using semi-structured questionnaires and focus group discussions. Questionnaire responses were obtained from 182 respondents. Two focus group discussions were held separately with 13 senior managers and 8 Chief Audit Executives from local authorities in Zimbabwe. Regression and multivariate analysis were used to test the hypothesis that internal audit function professional competence & staffing is positively associated with transparency & accountability in Zimbabwe local authorities. The study established that there is a significant positive relationship between internal audit function competency dimensions of qualification, experience and training and transparency & accountability in Zimbabwe local authorities. The study reveals the need to improve and uphold internal audit function competency through creation of an enabling environment to support internal audit functions and guarantee their effectiveness in upholding corporate governance practices. The study recommends the establishment of a centralized Local Government Internal Audit Agency under the Ministry of Local Government, Public Works and National Housing, responsible for coordinating, supervising, monitoring and reviewing local authorities internal audit functions as a stride towards improving public finance management systems and corporate governance practices within the country’s public sector.

Keywords: Professional Competence & Staffing, Internal Audit Function, Transparency & Accountability

DOI: 10.7176/RJFA/10-8-15

Publication date: April 30th 2019

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