Public Sector Auditing and Its Impact On Corruption In Uganda

Abstract

Public sector auditors play a crucial role in mitigating corruption. This study aimed to examine the role and impact of public sector auditing in mitigating corruption by investigating the elements of competence of public sector auditors, institutional support, and compliance of auditors with standards that influence the effectiveness of public sector auditing on corruption in Uganda. The study adopted a quantitative approach using a questionnaire survey of 105 public sector auditors. Pearson's correlation coefficient and multiple regression analysis were used to establish the relationship between independent and dependent variables. The findings revealed that the competence of public sector auditors, institutional support, and auditors' compliance with standards have a significant positive relationship with corruption mitigation, with institutional support being the stronger predictor among the three independent variables. The study highlighted that higher competence of auditors, strong and positive institutional support, and strict adherence to auditing standards reduce corruption. The results also indicated that the combination of the three variables only explains 19.7% of the variance in corruption among government entities. This study highlighted the need for an increase in budgetary allocations to OAG and minimal political interference in the work of OAG to enhance its role in mitigating corruption.