Internal Audit and Service Delivery; Case Study of National Water and Sewerage Corporation- Soroti Area

Abstract

The study examined the extent to which internal audit has an impact on service delivery in National Water and Sewerage Corporation-Soroti District. the study was guided by three objectives: To examine the different internal audit practices utilized by NWSC Soroti area, to analyze the relationship between internal audit and service delivery in the study context and to assess the contribution of internal auditing towards service delivery in the study context. The study used the cross-sectional research design and this helped in collecting data from a wide section of the study respondents. Across-sectional design is the one that is carried out at one point in time. The study focused on using quantitative and qualitative research methodologies. The study established that Auditing improved internal controls and ethical behavior in the organization (NWSC) Soroti area and in regard to Accounts monitoring helping in identifying early manifestations of fraud to promote smooth service delivery. This study also revealed that internal audit contributed to: credible financial information at NWSC, assessing the NWSC’s assets management practices, ensuring proper maintenance and utilization of assets to support service delivery. The study concluded that National Water and Sewerage Cooperation Soroti area, had employed a number of internal audit practices such as monitoring of organizations activities, Ethics and integrity, reviewing of accounting systems. The internal Auditing had improved internal controls and ethical behavior in the organization (NWSC) Soroti area and in regard to Accounts monitoring it had helped in identifying early manifestations of fraud to promote smooth service delivery. Generally internal audit practices had moderate contribution on service delivery at National Water and Sewerage Cooperation Soroti area.