Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Impact Of Auditing On Corporate Governance In Uganda: A Case Of KCCA
Irumba Alex, Kabanda Richard
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 5 |
| Published | 31 May 2026 |
| ISSN | 3006-4384 |
Abstract
This study investigated the impact of auditing on corporate governance at the Kampala Capital City Authority (KCCA). Given Uganda's commitment to improving public sector governance and accountability, understanding the role of auditing in strengthening governance structures is critical. A mixed-methods approach was employed, and data were collected from 95 respondents comprising KCCA employees, auditors, councillors, and civil society representatives. Findings revealed a significant positive relationship between auditing effectiveness and corporate governance quality at KCCA (r = 0.76, p < 0.01). Specifically, internal auditing was found to be a stronger predictor of governance quality than external auditing at KCCA, highlighting the importance of robust internal audit functions in public sector entities. The study recommends strengthening KCCA's internal audit capacity, ensuring board independence, and improving public disclosure practices.
Keywords
Auditing
Corporate Governance
KCCA
Uganda
Public Sector
Accountability
Transparency
Cite This Article
Irumba Alex & Kabanda Richard (2026). The Impact Of Auditing On Corporate Governance In Uganda: A Case Of KCCA. Metropolitan Journal of Academic Multidisciplinary Research, 5(5). https://journals.miu.ac.ug/pages/article.php?article_id=437
More in This Issue
View full issue →
1
Audit Quality And Financial Reporting Performance Of Financial Institutions In Uganda. A Case Study Of Centenary Bank Mukono Branch
audit quality
financial reporting performance
auditor independence
audit firm size
2
Business Risk Management, Capital Structure, And Financial Performance Of Small And Medium Enterprises (SMEs): A Case Of Nakaseke District
Business risk management
capital structure
financial performance
SMEs
3
Business Risk Management, Capital Structure, And The Financial Performance Of Smes In Nakaseke District
business risk management
capital structure
financial performance
SMEs
4
Challenges Of The Women Entrepreneurs In Accessing Business Finance, A Case Study Of Women Owned Enterprises In Nakaseke District.
Women entrepreneurs
access to finance
collateral requirements
financial literacy
5
Community Attitudes And Competency-Based Curriculum Implementation In Uganda. A Critical Analysis Of Stakeholder Perceptions
Competency-based curriculum
Uganda
community attitudes
stakeholder perceptions