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Internal audit and service delivery of public sector organizations

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Abstract
The topic of the study was the contribution of internal auditing towards services delivery and National Water and Sewerage Corporation- Mbarara Branch was used as a case study. It was conducted by guidance of the objectives namely: Establish the contribution of internal auditing towards the growth of National Water and Sewerage Corporation- Mbarara Branch, to establish the factors affecting service delivery in National Water and Sewerage Corporation- Mbarara Branch and to establish the relationship between internal audit and service delivery of National Water and Sewerage Corporation- Mbarara Branch. The study was carried out using descriptive, cross-sectional and correlation research design based on 50 respondents who were selected using random sampling and stratified sampling methods. Questionnaires were the main instruments of the study and data was analyzed using SPSS method and presented in tables showing their rankings, frequencies, and percentages. Findings on the scope of internal auditing revealed that the services of IIA have been very well disbursed and that many of the clients find them accessible and very useful in investment and economic development and growth. The findings on organizational growth show that fraud is one of the major causes the low levels of organizational growth in the economy and that the fraudulent reduction tools implemented have been well executed although a lot is still needed in order to realize a tangible reduction in fraudulent levels. According to Pearson correlation, the result is positive r0.715 which implies a strong relationship between the internal auditing and service delivery in the corporation. IIA has helped reduce fraudulent levels in organizations in the economy and so, each organization should have an internal auditing department set up to continue the campaign. ...
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