The role of internal audit on the performance of Uganda Prisons Service
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ABSTRACT The study presents findings of the role of internal audit in performance of Uganda Prisons Service. The study was premised on the following objectives; to establish the relationship between control environment and the performance of UPS, to assess the relationship between risk assessment and the performance of UPS, to assess the relationship between control activities and the performance of UPS and to establish the relationship between monitoring and the performance of UPS. The study employed a cross sectional survey research design with both quantitative and qualitative approaches. A total sample of 114 respondents who included top management, senior staff, Internal Staff & Audit Committee Members was contacted during the study. In collecting data, the researcher used both secondary and primary sources. Data collection methods used were questionnaires and interviews, and data was analyzed using Pearson correlation coefficient and regression analysis. The study findings revealed that: there is a significant positive relationship between control environment, and performance, risk management and performance, control activities and performance, monitoring and performance. These are responsible for the good performance for which Uganda Prisons Service is accredited. Strong financial management system instituted by Uganda Prisons Service was found to be responsible for the proper accountability while controls through budgeting and internal reviews have also helped to exclude incurring expenditure in excess allocated funds. The report recommends that; internal audit staff should conduct regular ad hoc audits in order to unearth financial scams before they worsen. Internal audit should also be encouraged to report all forms of frauds in the course of their work and audit reports should always be made available to all departments and staff members of Uganda Prisons Service.