The study aimed at the study on the impact of audit practices on managing fraud in organizations with a case study of top rank consults, Kampala and it was guided by the following objectives; To analyze the effect of internal auditing on fraud management at Top Rank Consult Services Uganda Ltd, to analyze the role of external auditing on fraud management at Top Rank Consult Services Uganda Ltd and to assess the effect of internal control activities on fraud management in Top Rank Consult Services Uganda Ltd. The study adopted a descriptive correlational a cross-sectional and case study survey research design. The descriptive correlational design was used to establish whether there is a significant relationship between advertising and the consumer behavior. Quantitative design was used to process data which could be quantified and is numeric in nature. For example, the respondents’ age, income, number of times they had purchased a given product in a given period of time, etc. From the findings, the constant 0.439, shows that keeping all other factors constant, fraud management at Top Rank Consults will on average increase by 0.439. The coefficient 0.875 shows that a unit increase in the internal audit would lead on average to 0.875 decrease in the fraud. The p-value (0.00) <0.05 (is statistically significant at 95% confidence level); this implies that; internal audit has a significant impact on fraud management expressed in form of payroll fraud. The coefficient 0.049 shows that a unit increase in internal audit would lead to an average 0.049 increase in management of asset misappropriation fraud. The researcher therefore recommends that Top Rank Consults should implement an effective internal auditing department to ensure that it never declines in their fraud management.

This study focused on staff appraisal systems and workforce productivity in world vision as viewed by the respondents. In this study the staff appraisal systems (measured by job knowledge, level of skill and teamwork attributes) was the independent variable and workforce productivity (measured by Tools and equipment, Managerial communication and Education of employees) was the dependent variable. The study used cross sectional design which enabled the researcher to draw the samples from the population over a short period of time. The study focused on the respondents from different departments of world vision. Each of the departments was used as a cluster in which stratified random sampling was used to select the respondents from all layers in the cluster. Primary data and secondary data collection methods were used. Quantitative methods were used to collect and analyze the data. The research findings shown by correlation analysis generally indicated that there was a significant positive relationship between staff appraisal systems (job knowledge, level of skill and team work) and workforce productivity (measured by Tools and equipment, Managerial communication and Education of employees). Regression models also indicated that job knowledge, level of skill and team work of staff appraisal systems (independent variable) was a better predictor of the variation in the workforce productivity (dependent variable). Level of skill was the most significant predictor of the variation in workforce productivity, followed by job knowledge and teamwork respectively.

The purpose of the study was to analyze the role of e-procurement on organisational service delivery of Century Bottling Company. The study was guided by the following objectives; to examine the role of e-sourcing on organisational service delivery of Century Bottling Company, to identify the role of e-informing on organisational service delivery of Century Bottling Company and to examine the role of e-tendering on organisational service delivery of Century Bottling Company. The study was carried out at Century Bottling Company (CBC) at Kampala Industrial and Business Park in Namanve, Wakiso District. It was found out that e-sourcing has far reaching impacts on the organisational service delivery of an organisation like Century bottling company limited. It is so useful in the selecting the best materials for service delivery, helps in headcount of purchasing transactions for effective service delivery, improves compliance with existing contracts and also has helps in budgetary controls for effective service delivery. It was found out that e-informing has far reaching impacts on the organisational service delivery of an organisation like Century bottling company limited. It can be seen that e-informing has reduced transport costs in the purchasing function something that can impact on improved service delivery, that einforming has helped in selecting the best materials for service delivery, that einforming has enhanced headcount supporting purchasing transactions for effective service delivery and that einforming has led to improved compliance with existing contracts hence effective service delivery. It was found out that e-tendering has far reaching impacts on the organisational service delivery of an organisation like Century bottling company limited. It can be seen that etendering reduces stress on the procurement function for effective execution of works, that etendering makes it sure that the goods required are delivered on time for effective service delivery, that e-tendering reduces the transmission of viruses like Covid 19 for effective and continued delivery of goods and services and that e-tendering reduces costs in the tendering process hence effective service delivery. Century Bottling Company should update its ICT essentials in order to effectively utilize the power of electronic procurement.

The aim of this research was to find out the contribution of cooperative societies and women’s economic empowerment in Adjumani district particularly Adjumani town council, a case of aulogo cooperative savings and credit society. The researcher concentrated in finding facts about presence and involvement of cooperative societies in women’s economic empowerment activities as a tool for their development and poverty eradication in Adjumani district particularly Adjumani town council. Data for the research was collected by unstructured one on interview, and questionnaire which were sent to respondents. Data collected was analyzed qualitatively by making use of content analysis and were presented by using percentages and figures. Results of the study show that cooperative societies have notable contribution to women economic empowerment in Adjumani town Council. Through loans offered by SACCOS women in SACCOs are in good position to bring about their development and ultimately eradicate poverty by investing in entrepreneurial activities and other income generating activities. And besides loans, cooperative societies have empowered women through imparting women with vocational training skills from Junior Express vocational training school funded by aulogo cooperative savings and credit society. Women who are board members are involved in decision making thus creating opportunity for women to grow in terms of leadership. The researcher recommended that the Government, Cooperative support institutions as well as SACCOs should direct more efforts in providing cooperative and entrepreneurship education to women groups in rural areas for them to effectively use loans obtained from SACCOs. Sacco’s members have to consider the possibility of spending large percent of loans to income generating activities

The study aimed at assessing the effect of credit risk management on the performance of financial institutions in uganda and it was guided by the following objectives; To examine the effect of Credit Risk identification on financial performance of Pride Microfinance Ltd Nakulabye branch, Kampala City, to analyse the effect of Credit Risk assessment on financial performance of Pride Microfinance Ltd Nakulabye branch, Kampala City and to investigate the relationship between Credit Risk control and financial performance of Pride Microfinance Ltd Nakulabye branch, Kampala City. The descriptive design was adopted, which aimed at assessing the effect of credit risk management on the performance of financial institutions in Uganda. The descriptive research design refers to the systematic process of gathering descriptions of existing phenomena. The results yielded an adjusted R2 value of 0.735 at significance 0.000 suggesting that on credit risk management were high significant predictors of the variance in the financial performance of the pride microfinance ltd, nankulabye branch as they predicted 73.5% of the variance in the financial performance while other variable predicted the remainder of 26.5% of the variance in the financial performance. This had commercial and mortgage banking institutions’ performance policy implications in that the achievement of the desired level of sales revenue and profitability depends on observance of effective risk management practices. Risk assessment was the highest predictor of the variance in financial performance of the bank (β = 0.644, t=8.153, sig = 0.000). This was followed by risk identification (β= 0.243, t=3.377, sig = 0.001). To achieve the desired sales revenue and profitability, the study recommends that the management of FIs should constantly identify and regulate the bank’s ability to absorb the credit risk, undertake to classify bond and money markets credit related risk in their credit risk identification. The above should be guided by a philosophy of continuously exploring all possible risk origins and their classification to guide credit risk assessment.

Assessing the impact of politics on the performance of the media sector in Uganda has been an issue of discussion all over the world. Although media influence has increased tremendously in the last decade, researchers are yet to agree on the impact of politics on the performance of media. The context of analysis of politics on the performance of media in Kampala District that revealed media can act as a double-edged sword. The study reviewed various literature on hate speeches & messages, political participation & violence, social protest movements and challenges facing media reporting. From the review the study adopted a conceptual framework developed from the libertarian theory and social responsibility theory of media reporting based on Aday Andersen (1974) & Buor (2004) with the propagation of social unrest as the dependent variable which relies on the media political incitement as the independent variable. The study used a cross sectional survey design, applied qualitative and quantitative approaches and collected data using interviews and questionnaires. Stratified random sampling technique was applied to the study population of 209,500 people from the Kampala district from which the samples of 84 participants were selected. The study found that politics on the performance of media in Kampala district was escalated by vernacular (local) FM stations. In particular, 76.7% of the media in Kampala, publish content with hate speeches and 60.4% broadcast messages of hatred and intolerance through media platforms like Twitter, Facebook (69.4%) on a monthly basis. Most of the incitement makes most people uneasy (76.7%), resulting in social unrest (53.5%) aimed at influencing Government decisions. This was associated with the wave of murders, kidnapping as the residents (50%) were expressed dissatisfaction with the leadership (53.5%). Government should address the political concerns of its people. More importantly, there needs to be stringent regulations including legal action and control of vernacular (local) FM stations which are prone to manipulation by political elite. This should be coupled with training of journalists on conflict reporting and development of a standard conflict reporting procedure.

The study aimed at assessing the impact of working capital on the performance of organizations in Uganda and it was guided by the following objectives; To analyze the effect of trade receivables on the organizational performance of Harris International Uganda Ltd, to assess the effect of Trade payables on the organizational performance of Harris International Uganda Ltd and to examine the effect of cash and bank balances on the organizational performance of Harris International Uganda Ltd. The study adopted a descriptive cross-sectional and case study survey research design. The descriptive correlational design was used to establish whether there is a significant relationship between working capital and the organizational performance. The study population constituted mainly the staff and customers of Harris International, Kawempe especially those working in the Working capital and selling departments. The researcher employed several techniques to select the appropriate sample for the study. These include both probability and non-probability sampling techniques From the findings, the constant 2.439, shown that keeping all other factors constant, performance of Riham International will on average increase by 2.439. The coefficient 6.875 shown that a unit increase in the trade receivables would lead on average to 6.875 increases in the performance of an organization. The p-value (0.00) <0.05 (was statistically significant at 95% confidence level); this implied that; Trade receivables had a significant impact on organizational performance expressed by profitability. The researcher therefore recommends that Riham International should implement an effective working capital management strategy to ensure that it never runs out of working capital

The study aimed at the assessment of the effect of covid-19 outbreak on the development of education sector in uganda; To show the effects of Corona Virus out break on the development of Education sector, to find ways of strengthening Education sector though in COVID-19 pandemic and to find ways how the education beneficiaries will operate in corona virus pandemic. The research used qualitative and quantitative research design. And it was so because the research was both qualitative and quantitative in nature for showing the impact of COVID-19 outbreak on the development of the education sector of Uganda. The research covered a population of 200 people in a category of teachers, students, parents and school heads because helped to give a clear picture of what was affecting the people during and after the outbreak of Corona Virus Disease 2019. The results showed that the introduction of e-learning strategy has a mean of strengthening education sector which stated that 41.1% of the respondents thought e-learning will vary greatly strengthen education sector and 21.1% of respondents greatly thought e-learning platforms such as Zoom, google meet, google classroom among others to be good for the work of learning through avoiding physical classrooms. Upon the study recommends, some preventive measures such as wearing masks, immunization and washing of hands should be highly advised by the government of Uganda to help in combating corona virus disease.

The study aimed at audit practices and financial records management and it was guided by the following objectives; To examine the types of internal controls applied by the organization for the growth of opportunity bank in Kampala, to establish the contribution of internal auditing practices towards the growth of opportunity bank, to investigate how internal auditing affects the financial records management of the organization and to examine the relationship between internal auditing practice and financial records management of the opportunity bank in Kampala. The research used cross-sectional design in nature and these was done through collecting data from a wide section of the study respondents. Across-sectional design is the one that is carried out at one point in time. This research design is suitable in the sense that the information collected involved analyzing how audit practice affects the financial record management of organizations. From the findings, majority of respondents 25(50%) indicated that internal audit refers to an independent consultancy aimed at improving the efficiency of an organization. Other respondents 15(30%) however, understood internal audit as any activity with the objective of bringing a systematic design approach to evaluate and improve the effectiveness of risk management. The remaining respondents 10(20%) asserted that internal audit is simply any activity designed to improve an organizations operation. The study recommends the bank to always practice book keeping and auditing of their creditors and this will improve on their financial performance. This can be done by developing the skills of double entries in their business as well as employing of internal auditors in their day-to-day activities for improved financial record management.

Book keeping plays a vital role in development by providing recorded information which is crucial in the strategic formulation of national development policies and plans. The purpose of the study is to examine the impact of book keeping practices on the financial performance of organizations in Rubaga. Book keeping practices consists of proper accounting records, preparation of accounting records and accounting records procedures, up datedness’ of records whereas financial performance is measured by organizational goal achievement, organizational effectiveness and organizational survival, organizational profitability. A structured questionnaire was used to collect the primary data from 75 mobile money businesses which were selected by means of the random sampling technique. The results revealed that book keeping practices had a significant positive influence on financial performance of mobile money businesses in Rubaga. It was recommended that academic institutions and other bodies which are responsible for organization’s organized training programs for those operators who do not have the technical know-how in the field of accounting to come to grips with it and also provided some mobile money businesses specific accounting guidelines and template forms for capturing accounting practices for the operators to use.