Samuel Tahinduka2023-09-222023-09-222023-09-15https://hdl.handle.net/20.500.12311/1085This is a dissertation.This study was primarily set to assess the effect of internal audit functions on corporate governance. The study consisted of three objectives; to identify strategies for enhancing the effect of internal audit functions; to assess challenges facing implementation of internal audit function; and to examine the effect of internal audit on corporate governance. The study was conducted at Uganda National Enterprise Cooperation. Cross-sectional design was adopted as study design. Purposive and randomly sampling techniques were used to select 85 respondents. Questionnaire was employed as data collection instrument. The study also revealed challenges constrained internal audit were lack of business expertise, inadequate management support, unreliable monitoring processes for auditing, poor development of a workforce strategy, poor delivery of added value, lack of independence, and insufficient leveraging technology. In addition, the study found that, internal audit has significant effect on promotion of corporate governanceenDissertation