Utilizing performance audit reports to promote efficiency and value for money: A case study of SAI Uganda

Abstract

Performance auditing, an evaluation of public entities’ efficiency and effectiveness, is crucial for improving public sector accountability. Despite its importance, performance audits often lack the necessary attention in developing countries. This study investigates factors influencing the impact of performance audits on public sector accountability using the Ugandan Supreme Audit Institution as a case study. Data for this study was derived from both primary and secondary sources. Primary data was collected through interviews and questionnaires administered to SAI staff. Secondary data was compiled from a variety of published and unpublished materials, including INTOSAI records, the SAI library, SAI website, AFROSAI-E ICBF self- assessments, textbooks, academic journals, and online resources. A conceptual framework was developed to examine the relationship between audit rate, audit outcomes, and follow-up efforts on audit impact. Quantitative data was collected from performance auditors and analyzed using descriptive statistics, correlation, and regression analysis. Findings indicate a positive correlation between audit rate, audit outcomes, and follow-up efforts with audit impact. The study recommends that Supreme Audit Institutions prioritize performance audits, enhance follow-up efforts, and promote the value of performance audit reports to improve public sector accountability. While the study provides valuable insights, its cross-sectional design limits its ability to establish causal relationships. Future research should employ longitudinal studies and explore the impact of emerging technologies like blockchain on performance auditing.