TABLE OF CONTENTS
APPROVAL ....................................................................................................................................................................... .iii
DEDICATION .................................................................................................................................................................... iv
ACKNOWLEDGEMENT ................................................................................................................................................. v
LIST OF ACRONYMS AND ABBREVIATIONS ............................................................................................... viii
ABSTRACT .......................................................................................................................................................................... x
CHAPTER ONE .................................................................................................................................................................. 1
INTRODUCTION .............................................................................................................................................................. 1
1.0 Introduction ............................................................................................................................................................. 1
1.1Background to the Study ........................................................................................................................................ 1
1.1.lHistorical perspective .......................................................................................................................................... 1
1.1.2Theoretical Perspective ...................................................................................................................................... 2
1.2Statement of the Problem ...................................................................................................................................... 5
1.3 Purpose of the Study ............................................................................................................................................... 6
1.4 Objectives of the Study .......................................................................................................................................... 6
1.5 Research Questions ................................................................................................................................................. 6
1.6 Scope of the Study .................................................................................................................................................... 6
1.6.1 Subject Scope .......................................................................................................................................................... 6
1.6.2 Geographical Scope .............................................................................................................................................. 7
1.6.3 Time Scope ............................................................................................................................................................... 7
1. 7 Significance of the study ....................................................................................................................................... 7
1.8 Definition of Key Terms ........................................................................................................................................ 7
CHAPTER TWO ................................................................................................................................................................ 8
LITERATURE REVIEW ................................................................................................................................................. 8
2.1. Conceptual frame work ........................................................................................................................................ 8
2.2. Theoretical Review ................................................................................................................................................. 9
2.3. The Relationship between Audit professionalism and budget performance .......................... 10
2.3.1 Audit professionalism ..................................................................................................................................... 10
2.3.2 Budget performance ........................................................................................................................................ 11
2.4-The relationship between internal audit function, and budget performance ........................... 13
2.4.1 lnternal audit function .................................................................................................................................... 13
2.5. Relationship between audit professionalism, internal audit function, and budget
performance .................................................................................................................................................................... 15
2.6. The factor structure of audit professionalism, internal audit function, and budget
performance. ·································· ................................................................................................................................. 15
vi
CHAPTER THREE ......................................................................................................................................................... 17
RESEARCH METHODOLOGY ................................................................................................................................. 17
3.0 Introduction ............................................................................................................................................................. 17
3.1 Research design ..................................................................................................................................................... 17
3.2 Study population ................................................................................................................................................... 17
3.7 Data collection instruments ............................................................................................................................. 19
3.7.1 Questionnaire ...................................................................................................................................................... 19
3. 7.2 Interview guide ................................................................................................................................................... 19
3.8 Validity and Reliability ........................................................................................................................................ 20
3.9 Ethical Considerations ........................................................................................................................................ 20
3.11 Data analyses ........................................................................................................................................................ 20
CHAPTER FOUR ............................................................................................................................................................ 22
PRESENTATION, INTERPRETATION AND FINDINGS .................................................................. 22
4·.1lntroduction .............................................................................................................................................................. 22
4.2Findings on description of respondents ...................................................................................................... 22
4.3 Findings on the relationship between audit professionalism and budget performance ... 24
4.4Findings on the relationship between internal audits function and budget performance in
URC ....................................................................................................................................................................................... 25
4.4 Findings on the factor structure of audit professionalism, internal audit function, and
budget performance .................................................................................................................................................... 27
CHAPTER FIVE ......................................................................................................................................... 29
SUMMARY, CONCLUSION AND RECOMMENDATIONS ................................................................ 29
5.1 Summary of the Study Findings ..................................................................................................................... 29
5.2 Conclusion ................................................................................................................................................................. 32
5.3Recommendations ................................................................................................................................................. 32
5.3.1 The relationship between Audit professionalism and budget performance ........................ 32
5.3.2 Relationship between audit professionalism, internal audit function and budget
performance .................................................................................................................................................................... 3 3
5.4. Areas for further research ............................................................................................................................... 33
REFERENCES .................................................................................................................................................................. 34
APPENDICES ................................................................................................................................................................... 38
APPENDIX ONE: QUESTIONNAIRES .................................................................................................................... 38
APPENDIX 2: INTERVIEW GUIDE ......................................................................................................................... 42
APPENDIX 3: BUDGET ESTIMATES .................................................................................................................... 43
ABSTRACT The study focused on Audit professionalism, internal audit function, and budget performance among selected parastatals of Uganda. The objectives of the study were: to examine the relationship between audit professionalism and budget performance, to examine the relationship between internal audit function, and budget performance, to study the factor structure of audit professionalism, internal audit function, and budget performance. The research design was cross-sectional and descriptive using Quantitative approach the study population was 210. Purposive sampling techniques were used. The sample was 132 from staff of selected parastatals in various departments. Data was analyzed using SPSS version 20. The findings show that there was a positive relationship between audit professionalism and budget performance (.594, P
