Browsing by Author "SIKUKA, Nancy Nosiku"

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    Investigating Challenges Faced by Internal Audit Units in Local Authorities: A Case Study of Lusaka City
    (University of Lusaka, 2025) SIKUKA, Nancy Nosiku
    This study investigated the challenges affecting the effectiveness of internal audit units (IAUs) at Lusaka City Council (LCC), focusing on resource constraints, lack of independence, management support, and capacity building. Internal auditing plays a pivotal role in enhancing accountability, governance, and operational efficiency in public sector institutions. However, systemic challenges often undermine the performance of IAUs, particularly in resource-constrained environments. The study adopted a qualitative approach, utilizing semi-structured questionnaire and semi structured interviews to collect data from internal auditors and management staff at LCC. This involved 50 respondents who successfully completed the questionnaire, and 15 interviews were conducted. The findings revealed that severe resource constraints, including inadequate budgets and outdated tools, significantly hindered the audit unit’s ability to conduct comprehensive audits. Additionally, hierarchical reporting structures and political interference compromised the independence of internal auditors, limiting the objectivity and credibility of audit processes. Weak management support was identified as another critical barrier, with limited follow through on audit recommendations. Furthermore, insufficient capacity-building initiatives, such as the lack of targeted training and professional development, impeded the adoption of modern audit practices. The study concluded that addressing these challenges requires systemic reforms, including enhanced resource allocation, strengthened legal protections for auditor independence, managerial accountability, and the implementation of targeted capacity-building programs. These findings contribute to the discourse on improving internal auditing effectiveness and governance in Zambia’s local authorities and provide actionable recommendations for policymakers and practitioners. Keywords: Internal audit units, auditor independence, governance, capacity building, public sector.