Frank Rwangoga | Atlantic International University (original) (raw)
Rwangoga Frank, is student at Atlantic International University, doing Business Administration PhdI have a masters in business administration from University of the the people I have a masters in financial management from Uganda Management Institute
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Papers by Frank Rwangoga
Essential Knowledge and Skills of Planning, 2024
Planning is one of the most important aspects of management. A perfect plan can increase profits ... more Planning is one of the most important aspects of management. A perfect plan can increase profits to their optimum levels. When it comes to making plans, one must keep several things in mind. These include the components of planning. Each component plays a big role in planning, and they include; setting goals, prioritizing tasks, managing resources, and adapting to changing circumstances.
THE INTERNAL AUDIT FUNCTION AND ACCOUNTABILITY IN NON-GOVERNMENTAL ORGANIZATIONS IN UGANDA CASE OF DR. ELIODATUMWESIGYE FOUNDATION FOR HUMAN DEVELOPMENT, 2024
The intention of this study was to investigate the effect of an Internal Audit function on the ac... more The intention of this study was to investigate the effect of an Internal Audit function on the accountability of local NGOs in Uganda. The study is driven by the fact that internal audit functions play a significant role in organization efficiency and effectiveness which requires empirical assessment and to evaluate its effects on accountability. The study was guided by three objectives which included; investigating the effect of internal control measures on accountability of local NGOs; investigating the effect of risk management on accountability of the local NGOs, and establishing the effects of corporate governance on accountability of local NGOs. The study used a cross-sectional survey design with qualitative and quantitative approaches and the unit of analysis is Dr. Elioda Foundation for Human Development. Primary data was collected using a close-ended structured questionnaire from 43 respondent and interviewed 3 key respondents. Questionnaire data were analyzed using SPSS version 20 to generate descriptive, correlation and regression empirical analysis which were supplemented by explanatory themes generated from interviews.
The regression results established that internal control with coefficient beta of 0.320 has positive statistically significant effect on accountability of local NGO at 95% and explain 10.3% variation on accountability (R Square = 0.103); risk management with coefficient beta of 0.720 has positive statistic significant effect on accountability at 99% level and explain 51.8% variation on accountability of the local NGO (R Square = 0.518); corporate governance with coefficient beta of 0.764 has a positive statistically significant relationship on accountability at 99% level and explains 58.4% variation on accountability of local NGOs (R Square = 0.584). Other findings from correlation results indicate a positive significant relationship between internal audit functions and accountability. Furthermore, multiple regression results indicate that risk management with coefficient beta 0.354 and corporate governance with coefficient beta 0.574 have a positive statistically significant effect on accountability of the local NGO at 95% and 99% respectively while internal controls were insignificant. All variables explain 65.3% variation on accountability (R Square = 0.653). It was concluded that risk management and corporate governance significantly predicts the accountability of the NGOs, unlike internal controls.
The study recommends that local NGO leaders and managers should focus on corporate governance practices and risk management as attributes of internal audit functions to support organization accountability.
Essential Knowledge and Skills of Planning, 2024
Planning is one of the most important aspects of management. A perfect plan can increase profits ... more Planning is one of the most important aspects of management. A perfect plan can increase profits to their optimum levels. When it comes to making plans, one must keep several things in mind. These include the components of planning. Each component plays a big role in planning, and they include; setting goals, prioritizing tasks, managing resources, and adapting to changing circumstances.
THE INTERNAL AUDIT FUNCTION AND ACCOUNTABILITY IN NON-GOVERNMENTAL ORGANIZATIONS IN UGANDA CASE OF DR. ELIODATUMWESIGYE FOUNDATION FOR HUMAN DEVELOPMENT, 2024
The intention of this study was to investigate the effect of an Internal Audit function on the ac... more The intention of this study was to investigate the effect of an Internal Audit function on the accountability of local NGOs in Uganda. The study is driven by the fact that internal audit functions play a significant role in organization efficiency and effectiveness which requires empirical assessment and to evaluate its effects on accountability. The study was guided by three objectives which included; investigating the effect of internal control measures on accountability of local NGOs; investigating the effect of risk management on accountability of the local NGOs, and establishing the effects of corporate governance on accountability of local NGOs. The study used a cross-sectional survey design with qualitative and quantitative approaches and the unit of analysis is Dr. Elioda Foundation for Human Development. Primary data was collected using a close-ended structured questionnaire from 43 respondent and interviewed 3 key respondents. Questionnaire data were analyzed using SPSS version 20 to generate descriptive, correlation and regression empirical analysis which were supplemented by explanatory themes generated from interviews.
The regression results established that internal control with coefficient beta of 0.320 has positive statistically significant effect on accountability of local NGO at 95% and explain 10.3% variation on accountability (R Square = 0.103); risk management with coefficient beta of 0.720 has positive statistic significant effect on accountability at 99% level and explain 51.8% variation on accountability of the local NGO (R Square = 0.518); corporate governance with coefficient beta of 0.764 has a positive statistically significant relationship on accountability at 99% level and explains 58.4% variation on accountability of local NGOs (R Square = 0.584). Other findings from correlation results indicate a positive significant relationship between internal audit functions and accountability. Furthermore, multiple regression results indicate that risk management with coefficient beta 0.354 and corporate governance with coefficient beta 0.574 have a positive statistically significant effect on accountability of the local NGO at 95% and 99% respectively while internal controls were insignificant. All variables explain 65.3% variation on accountability (R Square = 0.653). It was concluded that risk management and corporate governance significantly predicts the accountability of the NGOs, unlike internal controls.
The study recommends that local NGO leaders and managers should focus on corporate governance practices and risk management as attributes of internal audit functions to support organization accountability.