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 organizational operations. This study analyzed the challenges of internal auditing in strengthening corporate governance in public sector organizations in Zambia, focusing on the Ministry of Education. The study sought to examine the role of internal auditors in enhancing governance, identify factors posing challenges to corporate governance, and assess the independence and competence of internal auditors. A mixed-method approach was adopted, combining qualitative and quantitative research designs. Stratified random sampling was used to ensure representation across heterogeneous staff categories, and data were collected through structured questionnaires and interviews. Findings revealed significant concerns regarding auditor independence, with 35.4% of respondents indicating that internal auditors experience internal pressure that may influence their work, findings, and recommendations. However, the majority (63.4%) perceived auditors as competent in applying control assessment and risk analysis techniques. Correlation analysis showed no significant relationship between auditors’ technological knowledge and access to records (r = 0.081, p = 0.112) or staffing adequacy (r = 0.039, p = 0.447). Conversely, a very strong positive and statistically significant relationship was observed between resource availability 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: G38 H83 M42 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2026-64

DOI: 10.59413/ajocs/v7.i2.44

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