The role of internal auditing in the organisational performance of the Rwanda Revenue Authority (RRA).

Buregeya, Pascal

Item

The role of internal auditing in the organisational performance of the Rwanda Revenue Authority (RRA).

Buregeya, Pascal

Abstract

This study provided an analysis of the role of internal auditing in the organizational performance in the Rwanda Revenue Authority. The aim of the study was to show the importance of the internal auditing within the organization. A wide selection of literature was reviewed on the role and importance of internal audit and the performance of the organization. Qualitative research methods such as literature study, questionnaires and interview were used towards answering the research questions and attaining the objectives of the study. In order to enhance the validity and reliability, a variety of instruments were used to collect the data, that is, the questionnaires and interview. The questionnaires were distributed to all senior and middle managers and all internal auditors. The interview was also administered to managers and auditors in order to fully understand the topic under research. This interview, also aimed at compensating for the eventual shortcomings of the questionnaires. Computer spreadsheets were used to analyze the responses to the questionnaires. On the basis of the data collected and interpreted, a number of findings and conclusions were made and presented. Almost all the respondents agreed on the importance of the role played by internal audit in improving the RRA performance. Nevertheless, the RRA internal audit has to continue to improve its work in terms of the quality of the work done, to expand its services to all domains and advice the organization for its performance. For that, the recommendations are made to improve its contribution in organizational performance. The findings of the study were listed and thereafter recommendations were made on the findings. Suggestions for further research on the same topic were also made.

Description

Submitted in fulfillment of the requirement for the degree Magister Technologiae: Internal Auditing in the Department of Auditing Faculty of Economics Sciences Tshwane University of Technology.