TITLE:
Examining the Effect of Internal Auditor Independence and Integrity on Public Funds Management in the Busoga Sub-Region
AUTHORS:
George Bogere Kipaalu, Richard Mwirumubi, Nazarious Rukanyangira
KEYWORDS:
Internal Auditor Independence, Internal Auditor Integrity, Public Funds Management
JOURNAL NAME:
Open Journal of Accounting,
Vol.14 No.4,
October
31,
2025
ABSTRACT: This article examines the effect of internal auditor independence and integrity on public funds management within the Busoga sub-region of Uganda. The study adopted a cross-sectional design in which data were obtained through both a close-ended questionnaire and an interview guide. The authors employ hierarchical models such as structural equation modeling (AMOS version 21) and NVivo version 9 to analyze qualitative data. The study revealed that internal auditor independence and integrity have a strong, positive, and significant association with public funds management. The study provides relevant insights for policymakers, regulatory bodies, and organizational stakeholders aiming to enhance transparency, accountability, and effective utilization of public resources within the sub-region. Furthermore, the findings underscore the importance of strengthening internal audit functions to foster good governance practices and mitigate risks associated with mismanagement of public funds. In this paper, the authors offer empirical evidence on the effect of internal auditor independence and integrity on the public funds management of local governments in the Busoga sub-region.