Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia

Modern Chabalenge and Cheyo Sichali
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Modern Chabalenge: Zambia Institute of Chartered Accountants, University of Zambia
Cheyo Sichali: University of Zambia

African Journal of Commercial Studies, 2026, vol. 7, issue 2

Abstract: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. This study analyzed the challenges of internal auditing in strengthening corporate governance in public sector organizations in Zambia, with a case study of the Ministry of Education. The objectives were to examine the role of internal auditors in strengthening corporate governance, identify factors posing challenges, and assess the independence and competence of internal auditors. A mixed-methods approach was adopted, combining qualitative and quantitative research designs. Stratified sampling was used to ensure representation across diverse departments, and data were collected using questionnaires and interview schedules. Findings indicate significant concerns regarding the independence of internal auditors, with 35.4% of respondents reporting internal pressures that may influence audit outcomes. However, the majority of respondents (63.4%) perceived internal auditors as competent in applying control assessment and risk analysis techniques, reflected by a mean score of 3.64. Correlation analysis revealed weak and statistically insignificant relationships between auditors’ technological knowledge and both access to information (r = 0.081, p = 0.112) and staffing adequacy (r = 0.039, p = 0.447). Conversely, a strong and statistically significant positive relationship was found between the availability of audit resources and the consideration of audit reports in management decision-making (r = 0.904, p

Keywords: Internal Auditing; Corporate Governance; Ministry of Education; Public Sector (search for similar items in EconPapers)
JEL-codes: H83 M42 O55 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2026-62

DOI: 10.59413/ajocs/v7.i2.44

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