政治学と広報ジャーナル
オープンアクセス

概要

Independence of Internal Audit in Zimbabwe Local Authorities

Tapiwa Mupandanyama

The prevalence of misappropriation of funds, abuse of resources and all forms of corrupt activities have been attributed to limited audit autonomy in public sector organizations particularly local authorities. The paper seeks to assess the independence of internal audit in local authorities. The papers cite that the independence of internal audit is compromised by various factors such as politics, financial constraints and poor legislative framework among other factors. Instruments to promote the independence of internal audit as well as the benefits are also highlighted in the paper.