In this study, we explored how Internal Audit Practices impact Organizational Performance, focusing on Nansana Municipality, Wakiso District. By delving into historical, theoretical, and contextual dimensions, we aim to understand the intricate relationship between internal audits and overall organizational effectiveness. Referencing global, African, and local perspectives, we set the stage by exploring the historical and theoretical underpinnings of internal audit practices. Key theories are examined, drawing on recent research content for a contemporary understanding. Our research identifies the problem of overlooking internal audit practices and highlights its potential consequences. The general objective is to assess the impact of internal audits on Nansana Municipality's performance, considering compliance audits, operational audits, and financial audits as independent variables. Focusing on Nansana Municipality provides geographical relevance, and a two-month timeframe from September to November ensures a specific temporal context. This study's significance lies in informing organizational practices and contributing to the knowledge on internal audits. The study adopts a mixed-methods approach, using questionnaires and interviews for data collection. From the findings, the participants strongly agreed that the findings from operational audits contribute to streamlined organizational processes, as evidenced by the high mean score of 4.12. This underscored the perceived impact of operational audits on refining and optimizing various aspects of organizational workflows. Moreover, the participants believed that operational audits positively influenced the organization's risk management practices, with a mean score of 4.09. This suggested that operational audits played a significant role in identifying and addressing risks, contributing to a proactive risk management approach. Additionally, there is a need for continuous training and development. Programs to ensure that organizational stakeholders, including employees and management, fully understand the value and importance of internal audit practices.

The purpose of this study was to examine the impact of Loan Defaults on Profitability of Financial Institutions with a Case Study of Centenary Bank Gulu Branch and it was guided by the following objectives; To establish the effect of loan appraisal practices on Profitability in Centenary Bank, to examine the effect of loan monitoring practices on loan Profitability in Centenary Bank and to analyze the effect of loan recovery procedures on Profitability in Centenary Bank. The study targeted 120 sample units though only 92responded, which translated in a response rate of 76.7. From the Further, the majority of the respondents (51) were females (55.4%) and 41 of them were males (44.6%). This distribution indicates that the variation in gender representation was not very big to cause worry arising from gender bias. In terms of the level of education, many of respondents were degree holders (43.5%) followed by 21.7% belonging to the category of Masters, 17.4% diploma holders, 10.9 others and 6.5% certificate holders. The results indicate that the respondents had reasonably good education qualifications and the desired skills and knowledge to enable them read and interpret the issues presented to them in the questionnaires and interviews. According to the findings; the majority of the respondents agreed that loan appraisal has an impact on profitability in Centenary Bank, their average percentage was 32.3%. These were followed by those who strongly agree with average percentage of 30.2%, 15.5% they disagreed, 9.8% strongly disagreed, and 12.2% were neutral. This result indicated that there is high response towards the effect of loan appraisal practices on Profitability in Centenary Bank. The average percentage of those who strongly agreed was 27.9%and these were followed by those who disagree with the average percentage of 17%, 12.5% they strongly disagreed and 10.2% were neutral. The researcher also recommends that Centenary bank staff should: As often as possible compile a watch list of possible defaulters thus define indicators that qualify the client to be in that watch list such as poor communication in the course of the relationship and take action as soon as any risk matures tight from the point of extending the loan

The study was on the impact of SACCOs on the livelihood of business men and women in Nebbi district located in west-Nile region northern Uganda, a case study of Nyaravur SACCOs was used, the research findings were guided by the objectives which included; to examine how small loans provided by SACCOs contribute to improved livelihood of business men and women in Nebbi district, to assess how regular small saving deposits accepted by SACCOs contribute to improved livelihood of business men and women in Nebbi district and to determine if advisory services provided by SACCOs contribute to improved livelihood of business men and women in Nebbi district. Simple random sampling was used to determined study populations of 250 respondents from 20 employees of the SACCOs, 200 business men and women in Nebbi district and 30 community members, data was collected using questionnaires, face to face interview guide and observations, primary data was used and data were presented in frequency tables and percentages. Findings indicated that 62 of the respondents strongly agreeing, 26% agreeing, 1.6% not sure, 10.4% disagreeing and none strongly disagreeing with the statement that SACCOs improve welfare of the poor as a result of better access to small loans and also 68%of the respondents strongly agreed and 32% agreed while none of the respondents were not sure, disagreed and strongly disagreed with the statement that SACCOs are set up to create and increase financial services accessible to poor households to either improve livelihood or slow it down. There is need to create more awareness among the people on the importance of joining SACCOs and the benefits of accruing these can be through radio program, reaching people at their various destinations or premises.