The Influence of Internal Auditing Independence on Effectiveness of Corporate Governance in Public Sector Organisations – Case of Road Development Agency (RDA) in Zambia

Zena Bulaya, Muchemwa Sinkala and Noah Njapau
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Zena Bulaya: Graduate School of Business, University of Zambia
Muchemwa Sinkala: National Institute of Public Administration
Noah Njapau: National Institute of Public Administration

African Journal of Commercial Studies, 2026, vol. 7, issue 4

Abstract: This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors, internal auditors, and other stakeholders from RDA’s head office and regional offices. Using a census approach, primary data were collected through structured online questionnaires and analysed using SPSS with regression analysis. Findings showed Internal controls had the strongest positive influence on corporate governance (β = 0.419, p

Keywords: Compliance; Corporate Governance; Internal Auditing Independence; Internal Controls; Public Sector; Risk Management (search for similar items in EconPapers)
JEL-codes: G34 H83 M42 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsl:2026-064

DOI: 10.59413/ajocs/v7.i4.31

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