INTERNAL AUDIT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA: A STUDY OF ABSA BANK UGANDA LIMITED MUKONO DISTRICT
| dc.contributor.author | MUTEBWA ATETE TRINA | |
| dc.date.accessioned | 2025-09-19T12:03:12Z | |
| dc.date.available | 2025-09-19T12:03:12Z | |
| dc.date.issued | 2025-10-16 | |
| dc.description | undergraduate research | |
| dc.description.abstract | The study examined the effect of internal auditing on financial performance of commercial banks in Uganda focusing on ABSA bank Mukono branch. Internal audit was looked at from the perspective of audit quality, risk management, and Internal controls. This study selected 24 respondents who were from the internal audit, finance& accounting, risk & compliance, operations, and others department. The researcher conducted questionnaires to all member of the target group as it was considered as the most relevant method to collect data. The data was carried out using descriptive statistics which include Frequency distribution, mean and standard deviation. Tables were used for simplicity of understanding and expression in the data analysis. From the results, the study concludes that risk management, audit quality, and internal controls had a strong relationship with commercial banks financial performance, this research discovered that effective management of risks is relevantly related to improved financial performance of ABSA Bank Uganda, internal audit quality is strongly positively associated with financial performance indicators, ABSA Bank Uganda carries out internal audit activities in accordance with accounting and regulatory needs for effectiveness and credibility. The study recommends the need for ABSA Bank Uganda to continue improving its risk management processes, to invest in continual training and capacity building for internal audit staff, to adopt internal audit as a tool for cost containment and operational effectiveness to enhance financial performance of banks. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/2965 | |
| dc.language.iso | en | |
| dc.publisher | Uganda Christian University | |
| dc.title | INTERNAL AUDIT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA: A STUDY OF ABSA BANK UGANDA LIMITED MUKONO DISTRICT | |
| dc.type | Thesis |