Audit quality and financial accountability among local governments in Buhweju District. A cross-sectional study.
Résumé
Background: The study aimed to examine the relationship between audit quality and financial accountability among local governments in Buhweju District. Methodology: A cross-sectional survey design using quantitative methods was employed among 83 local governments in Buhweju District. A sample of 68 local governments and 95 respondents was selected using stratified, simple random, and purposive sampling. Primary data were collected using a self-administered, five-point Likert questionnaire. Content validity was confirmed by experts (CVI=0.857), while reliability was established using Cronbach’s alpha. Data were processed and analysed in SPSS version 26 using Pearson correlation and regression analysis. Ethical approval and confidentiality were appropriately ensured. Results: Of the 68 local governments, 55 responded (80.9%), while 81 of 95 questionnaires were returned (85.0%). Respondents aged 40 years and above constituted 35.8% (n=29), followed by 36–40 years at 25.9% (n=21), 31–35 years at 23.5% (n=19), and 26–30 years at 14.8% (n=12). Among 55 local governments, 78.2% (n=43) had operated for 5–10 years and 21.8% (n=12) for less than 5 years. Audit quality significantly correlated with financial accountability (r=0.709, p<0.01), including independence (r=0.616), competence (r=0.692), and workload (r=0.489). Budget formulation (r=0.546), coordination (r=0.664), and implementation (r=0.678) correlated with financial accountability (p<0.01). Audit quality correlated with formulation (r=0.676), coordination (r=0.765), and implementation (r=0.670). Formulation correlated with coordination (r=0.666) and implementation (r=0.728), while coordination correlated with implementation (r=0.699), all p<0.01. Other significant correlations included independence with competence (r=0.730), workload (r=0.553), formulation (r=0.622), coordination (r=0.605), and implementation (r=0.691), all p<0.01. Competence correlated with workload (r=0.472), formulation (r=0.528), coordination (r=0.709), and implementation (r=0.528). Conclusion: Auditing quality is a significant predictor of financial accountability among local governments in Buhweju District. Recommendation: Buhweju District Local Government should strengthen the internal audit function by ensuring adequate staffing, funding, and operational independence.
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