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In the public sector, there are a number of managerial related issues but most commonly accountability issues. It is important that those charged with governance be accountable to taxpayers. If taxpayers are not comfortable with government spending, it is likely that they may lower their willingness to pay taxes. One of the ways to ensure accountability in the public sector, tax payers wish to see physically what government bodies have done and then reporting. Taxpayers will wish to know the details of government in addition to the physical presence of what government has done. To achieve accountability in government bodies, there is need to have a strong internal audit function / department and possibly an audit committee.

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This page is a summary of: Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations, Journal of Financial Reporting and Accounting, March 2018, Emerald,
DOI: 10.1108/jfra-07-2016-0062.
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