Phyllis Project
Phyllis Project
Phyllis Project
RESEARCH PROJECT
ADM 22362.
Introduction
The introductory chapter covers the foundation of the study with details of the background
information, statements of the problem, objectives of the study, research questions and
Auditing is the process of assessment and ascertainment of financial goals and processes in
an organization to determine whether they are in compliance with the stated principals in
addition to them being in conformity with organizational and more importantly regulatory
requirements.
Auditing plays a very big role in management of resources in schools. Many institutions have
experienced mishandling of resources among other resources due to lack of proper audit
processes. Auditing is divided into several categories. Example financial audits that deals
with records of finances and money or concerned with the way finances are being handled,
operational audits which deals with generally the way an organization or institution is
carrying out their procedures, and compliance audits which assess whether the employees are
Auditing is as old as accounting and therefore there are signs of its existence in all ancient
cultures such as Mesopotamia, Greece, Egypt, Rome, UK, and India. In olden days the key
purpose of auditing was to gain information about the financial systems and records of the
business in recent years, auditing has begun to include non-financial subjects’ areas such as
production developed as a result of the industrial revolution. The last decade of 15th century
was a crucial period during which a great impetus was given to trade and commerce by
reinaissurance in Italy and the principal of double entry book evolved and published in 1494
The audit of business could not be standard until the 19th century. A royal charter
incorporated the institute of chartered accountants in England and Wales on May 11 1880. In
January 1923 the British association of accountants and auditors got established and a person
could be fully competent to work as a professional auditor after clearing this exam.
Auditing in joy town secondary school begun in auditing major functions in education,
budgeting, accounting and the function of joy town secondary school is to prepare student
with physical challenges in environment that will promote the education of knowledge and
development and skills Lucy mugwe says we will not wait for the school to submit the
Joy town was founded in 2001 as a faith based nonprofit, non-governmental organization by
major Richard looke and pastor Bobby willmot. Through auditing this schools has been able
to manage its resources which has facilitated to a good flow of the organizations program.
Organizational structure of joytown secondary school
BOARD OF DIRECTORS
BOARD CHAIRMAN
Manager Procurement
President/project Administrative
manager
Operational staff
Project officers Administrative staff
Programme coordinator
Statement of the problem.
Auditing in an organization is very critical issue which should be handled with a lot of care
and if any organization does not implement the same becomes a stumbling block. Joytown
secondary school has been facing auditing problems such as lack of support from the
management, lack of prior preparations, and lack of qualified personnel with skills to conduct
the process. This shortcomings have led to poor management which makes it even impossible
In this school also auditors are facing challenges which is making them not to effectively
perform their duty eg finance problems and lack of support from the schools management
hence the resources of this school have been mishandled there has been theft and the school
The general objective of the study is to investigate the effect of audit on management of
resources.
Specific objectives
in public schools.
The study will benefit the management of joy town secondary school as they will know
The study will be of great benefit to the other schools as it brought forth the effects of
Future researches.
This research helped researchers in future research in further study, where people doing
Confidentiality
An inherent limitation of this study is that because of confidentiality some respondent feared
and viewed the study with suspicion and probably become apprehensive that the information
There was an unwillingness on the side of some respondent due to busy schedules the
researcher therefore booked appointment at late hours to collect information after office and
Lack of cooperation.
The researcher encountered uncooperative respondent who will be reluctant to answer the
questionnaires. This would lead to biasness to overcome the challenge the researcher made an
effort of explaining to the respondent about the study and the importance of their
participation.
The study focused on the investigating the effect of auditing in an institution. The study will
be conducted at Joytown Secondary School situated in Kiambu County Thika sub county
Thika town, the target population was 50 employees of JSS the study was conducted on July
LITERATURE REVIEW.
Introduction
This chapter presents literature review, critical review and summary of gaps to be filled and
conceptual framework.
THEORITICAL REVIEW.
Joseph (2005) it has been documented that technology is a collection of tools including
Technologies significantly affect humans as well as other species ability to control and adapt
to their to their natural environment information technology a set of tools, process and
methodologies for example coding and programming data conversion, storage and retrieval
systems analysis and design system control and associated equipment employed to collect
process and present information other than technology being a major principal driver of
globalization, it has been a major factor to the determination of The decision to our sourcing
or not
technology and tracking changes in the industry, one of the first things to think about in your
planning is your valuable business asset and most companies store it in digital form making
sure that information is not lost or endangered due to technological obsolescence require
some diligence, because hardware and software evolve at different speeds, you could find
that your method for storing information eventually becomes unreadable or difficult to
access, be sure to track advances software and digital storage in order to anticipate when you
access are not stored file format that could soon become absolute .
development of the past few years have triggered them increased cross border trade,
investment and the migration of people and goods from one economic market to another,
since 1970 for example the volume of World Trade has increased by 20 times and from just
1997 to 1999 flows of foreign investment nearly doubled from 5468 billion to 5027 billion
( me Kinsey global institute report) many authors particularly Thomas friendman said that the
globalization is becoming more far, cheaper and deeper, one aspect of technology that has
capabilities.
In trading different parties must be able to communicate clearly and at the right time in order
to fulfil the porters spa of the right place that favors the seller and buyers,right place of
delivery, right promotional strategies, the buyer must know how the goods time taken for the
goods to each other him and shaped .for this to be effective, open dialogue and
Hisham faruok (199) commented that the profession services firms continue to respond to
increased use of technology by their clients, this evolution started as clients moved to using
accounting software and ERP solutions and now another phase begins where the professional
is beginning to connect to those clients systems we are now not only analyzing data because
clients have greater connectivity and accessibility of data but though machine learning the
quality of the data we are able to extract better enhancing both the efficiency and religious of
From CFO perspective, Marcus freeman (1989) commented that the ability of technology to
allow the testing of entire population shifts the perspective on the value of audit, data
analytics allows the auditors to provide both a helicopter view of the financial and a detailed
and complete view of the account records and as a result more insight, Marcus however
cautioned that in a matter of time all the global audits firms will be able to offer similar
technological solutions and since the technology itself is not proprietary there appears to be
limited barriers to entry and so nothing stopping smaller technology sarry prayers entering
INADEQUATE SKILLS
Wong (2001) found that the use of computers assisted with auditors techniques instead of
traditional data mining contributes to the success of auditing task, brown 2006 found auditors
independence does not by itself materially degrade the quality of financial disclosure,
auditors must be selected objectively and not based in the interrelationships between board of
directors and the auditor, prior researchers documented a positive association between audit
The organization reputation for consistent high quality work ensures that decision makers
will move readily and more assuredly accept findings and implement recommendations and
reputations are Built over time by producing consistent high quality work, A hard earned
reputation is in the line with each product to maintain and continue to build excellence
requires total commitment on the part of every member of the team and the organization
AICPA (1998)
The skill is critical given that there are significant difference in the incidence magnitude
income effects, cause and members of detection of financial statements errors across a broad
base of industries, the issue of industry specialization has become increasingly relevant to the
auditing profession as firms organize their practices along industry lines rather than
traditional service line AICPA (1998) furthermore, research has shown that specialized
knowledge in an industry has a direct effect on an auditors ability to assess audit risk, detect
Ellifsen (2006) provides an overview of how the agency relationship is creating the demand
for auditing information asymmetrical creates a need for an independent intermediary the
auditor to verify and provide by the management without the verification of the auditor
managers would have an incentive to misrepresent the performance of the company and their
management skills since they could gain private benefits by such actions.
Krishnan(2005) the relationship between audit committee quality and internal control
weaknesses is a subject to be investigated. The audit committee not only plays an important
monitoring role to assure the quality of financial reporting and corporate accountability but
also serves as an important governance mechanism because the potential litigation risk and
reputation impairment faced by audit committee members ensures that these audit committee
members discharge their responsibility effectively we thus expect firms with high quality
audit committees are less likely to have internal control weaknesses than firms with low
Simunic and stein (1987) suggested that although auditor moral hazards has received sortie
environment. In this environment the chances of clients financial failure and consequences ex
post revelations of the lower than implied audit quality are minimal also suggested that
auditor in the market in which it is difficult to directly access whether an auditor possess the
FINANCE
Gul,lynn,and tsui (2002) develop the study of Warfield et all by looking at how quality
affects the positive relationships between the in formativeness of earnings and management
ownership and the negative association between discretionary accruals and management
ownership, the results if guel et al 2002 support the conclusion that agency problems have an
effect on the demand for auditing. The audit fee literature have extended the findings that the
and audit fees however in companies the negative effects of management ownership is found
to be weaker. The audit fee literature proposals that were there is relationship between agency
Ashbough skalte (2007) as expected weaknesses in internal controls are also related to
unintentional errors. The evidence suggest that the weaknesses is likely to lead to intentional
errors,
As the evidence of the effects of internal control weaknesses on financial reporting quality
seems convincing, it is of interest to look closer at the market and capital effects of the
Banish (2008) report that the auditor quality and client size attenuates the reaching depends
on the characteristics of the weaknesses. The evidence suggests first that to richness of the
information environment may affect the reaction and secondary that he richness of the
information environment may affect the relation and secondary that specific types of
avoidable qualified audit report that the reaction to avoidable and unavoidable qualified
audits report is different. An avoidable audit report which the management could have
avoided by making a change in reporting, could result in either a positive or negative
reaction. The reaction if financial markets to audit reports announcement has been
extensively studied in the accounting literature, the fundamental question addressed in these
empirical studies is whether the audit report investors pricing decisions. A list of more
relevant studies for this dissertation is presented. The event date problem becomes evident
Defond (1992) find that changes in agency costs are associated with changes in audit quality,
he explains that companies have different demands for audit quality based on the alignment
of the interest between the management of the owners. The divergence of the interest consists
of the conflict of interest and the informational asymmetry needed. Auditing is understood to
make the management more credible investors in the absence of or in addition to other means
control agency conflicts, however he has not talked about finance and how it affects auditing
process.
Beaver (1989) suggests that one means to align the interest of management and shareholders
is to use profit, sharing agreements or stock options as incentives contracts. The primary
also said that the accounting ratios can be used to estimate the profitability of bankruptcy
However he did not speak about how finance may affect auditing hence from his views I
conclude that if an account is declared bankrupt it makes it difficult to conduct the process if
auditing.
Nlikkiken et all (2004) report that management ownership has a negative effects and free
cash flow a positive effect amongst audit fees and thus the agency costs can be used to some
extent in the explaining audit fees hence support the theory of the agency costs of the
TECHNOLOGICAL ADVANCEMENT
FINANCES
Technological advancement
This is whereby technology improves and affect the process of auditing. This may be through
ways and tools if auditing, skills, internet etc. Technology is an important aspect which assist
Inadequate skills
This is whereby there is limited skills and knowledge amongst the auditors which leads to
poor auditing procedures and result .inadequate skills may make auditing not to be effective
Finance.
This is a very important factor in the whole process of auditing which facilitates the whole
process. Without finances nothing can be accomplished in any way, through all the process of
CRITICAL REVIEW
Scarlet (2007) we can anticipated absolencence by monitoring the state of our technology and
tracking changes in the industry, one of the first things to think about in your planning is your
most valuable business asset and most companies Store it in digital from making sure that
information is not lost or endangered due to technological absolencence. He did not speak on
how it affects auditing but proper monitoring of the technology will lead to good auditing
process.
Krishnon( 2005)the relation between audit committee quality and internal control weaknesses
assure the quality of financial reporting however the committee requires qualified skills to
qualified audit report that the reaction to avoidable and unavoidable qualified audits report is
different however auditing requires finances though he didn't talk about that.. Different stages
implementing the strategies, board members and principals are key player in formulating and
administration of auditing procedures. This should be perceived by all as fair and adequate to
Auditing is a protracted process and there are many obstacles along the way and therefore
needs to be effectively managed. This chapter has presented literature or selected factors that
skills and finances. The overriding objective auditing is to deliver efficiency and value "for
money" in public schools, The literature review in the above section shows that this
objectives can be achieved effectively if such factors are paid attention in auditing process.
CHAPTER 3
Introduction
The chapter focuses in the design and methodology that will be used in the study it includes
the research design and methodology. It also focused on the target population, sampling
design, data collection instruments and procedures that will be used to data analysis
RESEARCH DESIGNS
The researcher adopted descriptive research design with an aim of minimizing business and
maximizing reliability. This is because it has taken to be one of the best methods of analysis
because the data will be collected in both quantitative and qualitative to ensure that no
According to patton (2002) research design is an attempt to collect data From members of a
population in order to determine the correct systematic ways of identifying the variables,
TARGET POPULATION
cases or objects with same common characteristics to which the researchers will want to
generalize the results of the study, target population comprised of 100 employees who will be
the respondent in the study the respondent choose from top level managers, middle level
Drawing
Staff 40 57%
Non-staff 10 14%
Total 70 100%
The study employed stratified random sampling design, stratified random sampling is a
sampling design or techniques in which the population is first divided into distinct sub
populations or strata and random samples are taken separately from each stratum. The
population will be divided into groups such that the element with each group has
homogeneous characteristics .those techniques are considered to be the most suitable means
of achieving accurate and relevant data required by the researcher according to mugenda and
mugenda (2003) a sample size can be obtained by getting percentage 50 percent of the target
population.
Sample test
Drawing
POPULATION
Board of directors 20 10 29
Teaching staff 40 20 57
Non-teaching staff 10 5 14
Total 70 35 100
Semi structured questionnaires which will be open and closed ended questions will be used In
data collection, the researchers obtained this data from management and subordinate. The
researchers will consider the use of questionnaires which is effective in the research.
The researcher used this method because it is cheap even where a sample size is large. It free
from the bias of the interviews, respondent will have adequate time to give well thought
answers and thus results can be made more dependable and reliable questionnaires will
therefore be redistributed to the various departments to fill in and then returned back after 2
weeks to collect those questionnaires issued to the respondent in order to analyze them.
Validity and reliability of the instruments validity is defined as the accuracy of the meaning
fullness of interfered which are based on the research results ( mugenda and mugenda (2003)
According to mugenda and mugenda (2003) reliability is a mature of the degree to which
research instruments yields consistent results or data after repeated trials. The reliability of
research was achieved by pre-testing the questionnaire in a pilot study in an area not covered
by the score of research. The research validity and reliability exist in the data collection
instruments which must yield info that is relevant to the research hypothesis but also correct
pilot resting will be done at the Joytown secondary school Thika where ten questionnaires
According to Patton (2002) data analysis is the process of systematically applying statistical
and use logical techniques to describe and illustrate condense and recap and evaluate data,
Data analysis consisted both qualitative and quantitative techniques Data was presented using
CHAPTER FOUR
INTRODUCTION
As stated the key objectives of this study are to investigate the effects of audit management of
resource a case study of joy town secondary school which is a public institution. This chapter
In this chapter we will dissolve the response rate of the effects of auditing. The demographic
During the study it was dissolved that on 40% of the total sample size had relevant project
N = 161/3 = 48.3
The response rate was 85% which makes the results of this research project credible. There
were 42 valid questionnaires returned since the questionnaire were project bases a sample of
Experience No Percentage
Less than 18 years 2 48
25-30 years 2 48
31-50 years 23 54.8
Over 50 years 15 35.7
Total 42 100
Table 2
No of respondent Percentage
Yes 39 93
No 3 7
total 42 100
The first objective was to identify the level of importance of auditing process. Total number
of 42 projects surveyed. There had been auditing process during project implementation
phase in 92.5% of the surveyed project in 60% of the projects the auditing process was
The clarity of space use as risk was considered very important by 31%; fairly
The availability of suitable land and site was judged to be fairly important by 55% of
the respondents; very important by 24%; and not so important by 19%. The estimated or
expected completion time risk was judged as fairly important by 52% of the respondents,
very important by 24%; and not so important by 24%. The availability of sufficient budget
was regarded as not so important by 36% of the respondent and with 31% judging it as fairly
Important. Only 31% of the respondents thought the availability of budget as being very
Important.
48% of the respondents had participated in the construction works phase; 36% in
design, 14% in planning and only 2% in the procurement or bid process. In 87.5% of the
The key risks identified through the interviews were unfavourable ground conditions
changed contracts, scope creep, variations, delays in approval, client failure to accept
project, prolonged defects liability period and incompetent consultants. In most projects the
risk identification process was informal. Unfavourable ground conditions risks occurred
though often anticipated and had some impact on cost and schedule according to the
interview
There were many and varied reasons cited as reasons why these risks occurred. Most of these
risks resulted in additional costs and delayed project completion time. Unforeseen risks
occurred in 85.7% of the projects. These risks resulted in 10-20% project cost in 38.9% of the
projects, a 20-40% variation in 33.3% of the projects and an over 40% variation in 16.7% of
the projects. 39% of the respondents said that all team members had the best chance to
manage cost variations while 82.5% thought that the client had the best chance to manage
delayed payments risks. The consultants had the best chance to manage unsuitable design
solution risks according to 53.7%. The client hand the best chance of managing design
changes according to 48% of the respondents while 36.6% of the respondents thought that the
consultants had the best chance of managing design change. 75% of the respondents said that
The contractor had the best chance to manage construction delays according to 73.8%
of the respondents while the client had the best chance in managing the risk of unsuitable site
Conditions according to 58.5% of the respondents. The contractor had the best chance in
The project site was selected during the planning phase in 50% of the projects; before
planning in 23.8% and during design in 19% of the projects surveyed. The interviews
indicated that in most projects the site was selected by client but validated by consultants
later during design stage. Most projects had increased costs in substructure works. Some sites
The client was involved in 97.6% of the projects in site selection, the consultants in 9.5%, the
project manager in 19% and the contractor 9.5% of the projects. 43.9 % of the respondents
were not sure whether there was alternative land available for the surveyed project while 36.6
and 19.5 were aware and not aware respectively of availability alternative land.54.8% of the
respondents evaluated the suitability of the selected project site as fairly good; 26.2% as very
good and 11.9% as either very bad or fairly bad. The slope of the site was evaluated as fairly
good by 57.1% of the respondents while 19% evaluated it as either very good or fairly bad
The site works contribution to cost variation was evaluated as fairly good by 45.2% of
the respondents; fairly bad by 26.2%; very bad by 16.7% and very good by 11.9% of the
respondents. The compliance with environmental regulations and accessibility was evaluated
Availability of services was evaluated as fairly good and very good by 76.2% of the
respondents. The ease of construction in relation to excavation and foundation works was
evaluated as good in 66% of the projects and very bad in 11.9% of the projects. The
availability of landfill for excavated material was bad in 55% of the projects. The
contribution of utilities to construction costs was evaluated as bad in 57% of the projects. The
attractiveness of the site was evaluated as good in over 90% of the projects. The cost of land
acquisition was good in 87.5% of the projects surveyed. The execution costs of site works in
comparison with estimates in the bid bills of quantities between 1-10% in 46.3% of the
projects, 10-20% in 24.4% of the projects; over 20% more than the estimate in 19.5% of the
There was a strong negative correlation between the time of selection and the accessibility of
the site. The latter the site was selected the more were the chances of poor site accessibility.
There was strong positive correlation between land suitability and the slope, contribution to
regulation and accessibility. When the land was suitable, the other parameters were positive
and favourable. These findings indicate that the decision making about the location of a
building is low structured and multi criteria problem as discussed by the other researchers
( Jajac et al 2013)
In the projects surveyed, needs identification was done during planning in 62% of the
projects, during design in 29% and during construction works in 9.5% of the projects.
Table 12 Reason for the project
Number Percentage
Customer request 14 33.3
Social need 8 19.0
Political needs 1 2.4
Market demand 9 21.4
Business 9 21.4
Political 1 2.4
Total 42 100.0
The projects were conceived for various reasons with customer request being the reason in
33% of the projects, business need in 21% of the projects; market demand in 21% of the
The end users or beneficiaries were not involved in needs validation in 65.1% of the projects.
there is a strong negative correlation between end users and beneficiaries was observed to
greatly
The compliance with organization strategy and external political strategy was ranked as the
very important criteria in needs validation in 73.8% of the projects. The anticipated impact
of the project and compliance with available budget were important criteria in 75% and 54%
of the projects surveyed respectively. The expected income and return on investment criteria
was not used in 52% of the projects surveyed. Only 35% of the respondents thought the
return on investment was an important criteria for needs validation process. There were
change orders during construction works phase in 80.5% of the projects due to changes in
assumption of needs. The impact of these change orders to the project was fairly large.
The analysis of the structured interviews indicated that client’s management at the high
decision-making levels did the needs identification process. There were change orders caused
by inclusion of items that had been omitted at design stage to keep project within available
budget then. But these omitted items such structured data cabling, standby diesel generators,
and internal wall partitions were necessary for the proper function of the buildings and had to
be returned. It was observed that there was a strong negative correlation between the reason
for the project and its compliance with an organizations strategy. This meant that when the
reason for the project moved from market and business need to social and political needs, the
criteria of compliance with organization strategy was not used. Similarly, there was a strong
negative correlation between the time of needs identification and compliance with
organization strategy. This meant that the later the needs identification process happened, the
higher the chance that they would not comply with an organization’s internal strategy.
These findings are similar to the findings by Fageha(2014) that effective needs identification
leads to clear project scope definition which can alleviate the risks of inadequate project
planning and inadequate design that can lead to expensive changes during construction,
delays, rework, cost overruns, schedule overruns, and project failure (Fageha & Aibinu,
2014).
The project preliminary budget was estimated during the planning phase in 54% of the
projects; before planning in 25% and during design in 15% of the projects surveyed. The
client was involved in 98% of the projects in preliminary budget and schedule development,
the consultants in 23% of the projects, the project manager in 13% and the contractor in
4.1% of the projects. The interviews indicated that preliminary budget was developed by the
client alone but was later adjusted to consultants confidential estimate in most projects.
Table 15.Evaluation of preliminary budget against bid price.
Projects %
Over 40% less than 73.8
actual
20-40-2% less than 7.1
actual
10-20% less than actual 4.8
As actual 14.3
More than actual 0.0
Total 100.0
In 64% of the projects, the preliminary budget was over 50% lower than the lowest returned
bid price and the consultant’s estimate during design. 45% of the projects were closed after
design stage when it became clear that they were not feasible. The durations for the
consultancy the client’s procurement team alone in estimated services and construction works
over 70% of the projects. The main criteria in time estimate in 64% of the projects were
compliance to external budget schedules such as the government financial year. Consultancy
services were rushed to meet the financial year closure deadlines and construction works time
schedules were adjusted to fit within financial plans in most of the projects.
An analysis of the interview responses indicated that for most projects, the most responsive
bids were much higher than the preliminary budget but were within the consultants’
confidential estimate. In instances where the bids were far above the budget, some projects
were abandoned, several were retendered and in most there was increased budget allowance
to accommodate the extra costs. Many projects were delayed as the client sourced for more
financial resources. The findings validate the view of risk as a cyclical process where a risk
response may produce new events that may adversely affect the project (Ceric, 2003).
CHAPTER 5: SUMMARY, CONCLUSION AND RECOMMENDATION
INTRODUCTION
Finally we present the conclusion in this section of the paper. This section would provide a
practical’s contribution, limitation and critical reflection, future research considerations and
recommendations.
From the research done. It is established that the following factors delay. In providing
document for audit review inadequate approved budgetary allocation by the national
government, low quality financial reporting system and report prepared by public sectors
entitles constants might turnover in public. Sector entity decay in responding to audit queries
and might letters and decay in the audits entitle commenting on the draft. Audit reports
Though the external factor are in use by the audited entices or other. External parties such as
the national government, international auditing bodies etc. while internal factors arise from
within the GAC. It is the sole responsibility of the to ensure that these factors arise from
CONCLUSION
conducted within the public sector specifically JSS and effect on the quality of the audit. to
grasp an insight as to how the JSS as an institution is responsive to both internal and
external resources the institution theory was applicable and based upon this a theoretical
model was developed . The model explains that audit quality and the decision making ability
of the stakeholders i.e. world bank. IMF ADF and SIDA who are direct users of the audit
reports
I’m the option of one of the auditors the fundamentals effect of management of resources in
inadequate skills and finances can affect auditing processes in entitles way.
While according to audit 2 one of the major challenges the GAC encounters with public
sector entitles is the submission of documentation in a timely manner for their review.
Recommendation
The objectives of this part of the study is to investigate the effects of audit on management of
resources and how various factors i.e. Technological advancement, inadequate skills and
Audit effectiveness can be increased and audit decay decreased or avoided through paying
Government auditors face different problems due to lack of financial resources .they heavily
rely on audited for stationaries , transportation , photocopies and other needs which creates
negative perception about government auditors and impedes their independence in most
instance .
Therefore its importance appropriate budgetary accusation be made for GAC by the national
government and it should be . In time to such reliance and avoid audit failures.
2. The top management of the GAC should ensure monitoring of the projects of audit in
substance as well as in terms of cost and timing . this includes regular reporting and
involvement of top might . this may lead to corrective actions and when needed revision of
The JSS should institute control measures to the external factors . highlighted in this report
to avoid audit failure furthermore the staff of JSS conducting audits should not accept . it
staff of the audited entitle do not submit requested info. In a timely manner . this should be
brought to the attention of the supervisor . the audit manager and if require top management.
The top management of the JSS should ensure regular monitoring of the progress of audits in
substance as well as in terms of count and timing . this includes regular reporting and
involvement of top management. This may lead to corrective actions and the needed revision
The top management review of drafts is done on time and is given priority and delayed so as
The should institute control resources to the eternal factors highlighted in this reports to
avoid audit failure furthermore staff of the JSS conducting audit should accept . if staff of the
audited entitles do not submit requested into a timely mummer. This should be brought to
attention of the audit supervisor. The audit and if required top management.
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Nairobi: Paulines Publications’ Africa.
Kumar, R. (2005). Research Methodology-A Step-by-Step Guide for Beginners (2nd ed.).
Ministry of Finance and Economic planning. (2014). Budget Framework paper 2014/2015-
Morris, P., & Hough, G. H. (1988). The Anatomy of Major Projects: A Study of the Reality of
Neumann, J., & Morgenstern, O. (1953). Theory of Games and Economic Behaviour (3rd
Demographic data
Age
Gender
Nationality
Native language
Occupation
Place of work
Position
Introductory questions
Describe briefly how you as a auditor , see your role and your responsibilities ( independence
compliance audits) all they conducted regularly or in accordance with audit plan / stationary
mandate)
Who are those audited quality and what are some attributes that makes an audit of quality.
Who are considered as stakeholders to JSS: what information does stakeholders needs.
What are the auditing standards used by the JSS and what are those international auditing bodies
Research questions . External factors that cause mismanagement of resource auditing . impacts
Do state regulations regarding the audit procurement process affect management of resources
Does not compliance e.g. ( auditees delay responding to auditors queries and etc. )by public
Does the size of a public sector entity increase of results in management of resources. Please
explain
Does the presence of low quality financial reporting systems in public sectors entitles cause
mismanagement of resources?
Does politicians influence ( e.g. inadequate budgetary allocation and connection with entitles
Research question 2 internal factor that cause mismanagement of resource and their impact on
What are the requisite requirement for supervising /managing an audit or being a member of
audit team?
Are you eligible based on those requirement? If yes please tell us how many audits have partook
How the audit team a particular engagement selected is does the lack of diversity in the auditors
Have you supervise on audit engagement selected? If yes could you elaborate on the challenges
encountered in relations to audit being delayed specifically external factors e.g. political
The purpose of this study is to explore the effects of audit on management of resources in public
Detail of projects
The master project is an explorative study to underlying the effects of both internal and external
factors on audit delay and the after they have as public sectors audit quality
Contact details
For further information about research or your interviews data please contact Richard barons
fully ( +46733943644)
Richard [email protected] ) if you have concerns questions about the research you would like
to discuss with someone else at the university please contact our supervisor . in person of
Giuseppe. Groaai ([email protected]) the research will be conducted in English.
Data storage
All interview transcripts will be stored in confidence and an accordance with the data protection
act as well as the university general data protection guidelines. if you requested you will be
supplied with a copy of your interview transcript
Annoying
All data that the researchers extract from this project for use in reports or published findings will
not under any circumstances curtain names or reveals your identity
Consent
I willingly agree to partake and to the use of the interview data for the purposes specified above.
I have heard and understood the illustrative information. I understand that in have the right to
withdraw from the interview at any time. I have the right to answer any questions asked should
Signature date
Signature date