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VOL. 7, ISSUE 1 (2025)
Evaluating factors affecting the operational performance of internal auditors in Zambia's public sector (A case of government ministries in Zambia)
Authors
Namumba Chola Ngu’ni, Martin Chasha
Abstract
This study evaluated the factors that affected
the operational performance of internal auditors in eight selected ministries
in Zambia. Adopting a positivist research philosophy, the study employed a
quantitative research approach to collect and analyse data. A sample of 115
internal auditors from these ministries was surveyed using structured
questionnaires designed to assess various factors influencing their performance,
such as political interference, lack of resources, and inadequate training. The
data collected were analysed using both descriptive and inferential statistics
to examine the relationships between these factors and auditors' operational
performance. The findings revealed that political interference, resource
limitations, and insufficient training were significant challenges that
negatively impacted audit performance. Political interference, in particular,
was found to have a strong and detrimental effect on auditors' objectivity and
independence, which are critical to ensuring the integrity of the audit
process. Furthermore, the lack of resources, such as inadequate staffing and
outdated technology, was identified as a major hindrance to auditors’ ability
to effectively carry out their duties. The study also highlighted that the lack
of ongoing professional development and training for internal auditors
contributed to the challenges faced in maintaining high standards of
performance. The study concluded that addressing these issues was essential for
improving the operational performance of internal auditors in the public
sector. The research made several recommendations to enhance audit performance,
such as improving resource allocation, strengthening the independence of
auditors, and investing in comprehensive training and development programs.
These recommendations aimed at improving the efficiency and effectiveness of
the auditing process, which would, in turn, contribute to greater
accountability in the public sector. Overall, the study contributed to a deeper
understanding of the operational challenges faced by internal auditors in
Zambia and offered practical insights for enhancing audit effectiveness and
accountability within the public sector.
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Pages:44-53
How to cite this article:
Namumba Chola Ngu’ni, Martin Chasha "Evaluating factors affecting the operational performance of internal auditors in Zambia's public sector (A case of government ministries in Zambia)". International Journal of Management and Economics, Vol 7, Issue 1, 2025, Pages 44-53
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