SOPHIE LINDIWE2024-10-212024-10-212024-09-05https://hdl.handle.net/20.500.12311/1956This study looks at how internal auditing might improve government agencies' financial performance, with an emphasis on the Uganda Revenue Authority's (URA) Mukono Branch. The International Professional Practices Framework (IPPF) states that internal auditing is essential to enhancing an organization's risk management, control, and governance procedures. The study investigates how URA's total performance is impacted by internal environment audit procedures, risk management strategies, and monitoring and control activities. A systematic questionnaire was used to gather data from URA's internal audit department staff members. The results show that good risk management—which includes risk assessment, identification, and analysis—substantially improves decision-making and increases stakeholder trust. The report also emphasizes the significance of strong audit committees, a clearly defined organizational structure, and staff with integrity and ethical standards in guaranteeing the effectiveness of internal control systems. Maintaining operational efficiency and reducing the risks of mistakes and fraud were also shown to require constant monitoring, frequent performance reviews, and timely reporting of control shortcomings. The study emphasizes how crucial internal audit procedures are to enhancing organizational effectiveness, accountability, and transparency in government agencies. It suggests using sophisticated risk management instruments, strengthening audit committee supervision, and incorporating cutting-edge technology into monitoring and control systems. These tactics will strengthen URA's commitment to good governance and stakeholder trust while also enhancing its financial resilience.enTHE EFFECT OF INTERNAL AUDIT ON THE FINANCIAL PERFOEMANCE OF GOVERNMENT INSTITUTIONSThesis