| dc.description.abstract | The study sought to investigate the relationship between Internal Audit Function and
Performance of Not-for-profit organizations in Uganda, taking Baylor College of Medicine
Children’s Foundation Uganda as case study. The study was undertaken with a purpose of
examining the relationship between risk evaluation, review of the economy, efficiency and
effectiveness of operations and compliance review as the independent constructs and
performance as the dependent construct.
The study utilized a case study design and a total of 36 respondents. Respondents included
managers and supervisors of the departments of internal audit, finance, strategic planning and
monitoring and evaluation, medical, health systems strengthening, research, capacity building
and training, IT, nutrition, laboratory, administration, HR and operations. Data was collected
using semi-structured interviews and self-administered questionnaires. Qualitative content
analysis, descriptive statistics, Pearson’s correlation coefficients and multiple regression analysis
were used for data analysis.
Using descriptive statistics, a mean of 3.86 and a standard deviation of 0.81 were found between
risk evaluation and performance, a mean of 3.71 and a standard deviation of 0.80 between review
of the economy, efficiency and effectiveness of operations and performance and a mean of 3.83
and standard deviation of 0.81 between compliance review and performance. The study also
found a Pearson’s correlation coefficient of r = +0.4216** between risk evaluation and
performance, r = =+0.56** between review of the economy, efficiency and effectiveness of
operations and performance, r = +0.3034** between compliance review and performance.
The study concluded that there is a positive relationship between internal audit function and
performance such as growth of outreach sites across the country, increase in the number of
employees, clients, asset base and health professional training programmes.
The study recommends that the budgetary allocations of the IAF should be increased in terms of
number of staff, their training and welfare. | en_US |
