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    An investigation into the impact of auditing as a corporate governance tool in fighting corruption in Zimbabwean public enterprises.

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    BarautaT_ An_investigation_into_the_impact_of_auditing_as_a_corporate_governance_tool (842.9Kb)
    Date
    2020-09
    Author
    Barauta, Tapiwa
    Type
    Thesis
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    Abstract
    The research aimed to assess the role played by auditing as a tool of corporate governance practices in fighting corruption in Zimbabwean public enterprises. The study objectives were accomplished by studying and evaluating the role of auditing, its effectiveness and recommendations in mitigating corruption. Identification of the main challenges that hinder effective auditing in Zimbabwe public enterprises was also noted. The research used the research design on which quantitative data was collected from a sample of 160 respondents represented 100% of the population which was also the sample size. Data analysis was done by SPSS program version 20 where descriptive analysis was done to present descriptive data interpreted into frequencies, percentage, mean, standard deviations, reliability and validity tests through Pearson correlation analysis, chi-square analysis and regression analysis.Findings of the research have shown that auditing plays a pivotal role as a tool to mitigate corruption as various types of audits were conducted and areas and effects of corruption were surfaced out. From prior literature up to date the effectiveness of auditing in relation to corruption mitigation is still questionable as some have regarded the audit profession as a catalyst in corruption facilitation and lack of adequate provision in the framework of auditors limit them from effectively mitigating corruption as most auditors do not go beyond books but however that tradition is fading away as nowadays stakeholders and citizens are now being included in the auditing processes. Lastly research findings recommends that public enterprises organizations should solve challenges facing auditors and should have to pay attention for auditors’ motivation such as training opportunities, mandate clarification and stakeholder participation to implement audit recommendations and many other factors not included in the research
    URI
    https://hdl.handle.net/10646/4755
    Additional Citation Information
    Barauta, T. (2020). An investigation into the impact of auditing as a corporate governance tool in fighting corruption in Zimbabwean public enterprises. [Unpublished master's thesis]. University of Zimbabwe.
    Subject
    Corporate governance
    Corruption types
    Auditors
    Public enterprises
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    • Faculty of Business Management Sciences and Economics e-Theses Collection [496]

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