The Public Auditing Practice in Rwanda and the Perceptions of Stakeholders on its Effectiveness

Nkulanga,, John Bosco (2018) The Public Auditing Practice in Rwanda and the Perceptions of Stakeholders on its Effectiveness. Masters thesis, The Open University of Tanzania.

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Abstract

This research was induced by the Continuous lack of transparency among government entities inspite of the adoption of previous audit recommendations as per the OAG Rwanda’s last annual report (2015-2016) where 147 audit reports from 139 entities were issued. The primary objective of this research was to gain insight into the deployment of public auditing practices in the Rwanda OAG and deeper analysis of how their effectiveness is perceived by the stakeholders. This raised questions as to what are the audits practices being implemented, the perceptions of stakeholders on effect of Public Auditing by OAG, the stakeholders’ perception on the impact of public auditing practice on accountability and transparency of the selected public institutions. The study examined the aforesaid questions and the expected outcomes were a practical framework describing the nature of the relationship between public auditing parameters at OAG and their effect on accountability. The descriptive research design was adopted using a representative sample of 172 out of a population of 299 from various Government institutions in Kigali, Rwanda including all 19 Ministries, the 3 Districts and City of Kigali. Statistical methods such frequencies, means, standard deviations, and percentages were used to provide descriptions. The findings were discussed as per the research questions posed in the study and recommendations made based on these findings. It was found that to a large extent the OAG followed appropriate practices in the conducts of these audits as supported by overall mean of 2.93 (Financial), 2.83 (Performance) and 2.67 (Compliance) and the stakeholders found audit effectiveness to be good overall as evidenced by overall mean of 2.59 (Financial), 2.58 (Performance), and 2.57 (Compliance).

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