Academic publications

Permanent URI for this collectionhttps://hdl.handle.net/20.500.11951/16

Browse

Browsing Academic publications by Subject "auditing"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Effectiveness of Regulatory Compliance, Auditing, Physical Assets Control Practices on Financial Performance in Churches
    (International Journal of research innovation in social science, 2023-04-22) Wasswa Asaph Senoga
    The purpose of this study is to explore the effect control practices of compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents in enhancing the financial performance of churches. The study was guided by agency theory. The positivist philosophy guided the selection of appropriate methodologies for this research. It adopted a survey research design with a quantitative approach to explore the relationship between the variables and test hypotheses. This study used primary data gathered from questionnaires issued to twelve church leaders in the central dioceses of the Church of Uganda. Cronbach’s alpha was applied to test the reliability of the research instruments. A multiple regression model using SPSS version 20 was used to analyze the obtained data and test the hypotheses. The findings demonstrated that compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents have a substantial influence on the financial performance in the administration of church money. Based on the findings, the church management should develop effective compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents to improve the church’s financial performance.