The Impact of Internal Audit Function on Corporate Governance: A Case of NSSA, Zimbabwe (2018-2022)


Author(s): Blessing Nyakumwa, Newman Wadesango & Lovemore Sitsha

The study analyzed the impact of internal audit function on corporate governance in a parastatal company specifically NSSA. The research focused on the role of internal audit function on corporate governance and factors that enhances the effectiveness and efficiency of the internal audit function in promoting excellent corporate governance in a parastatal company like NSSA.NSSA has been experiencing a series of corporate scandals thus affecting performance of the organization the research’s problem statement exposed that NSSA has been struggling to mirror its purported ethics in its employees, hence the entity is riddled with counterproductive behaviour of employees such as fraud and corruption which is affecting the reputation of NSSA to a greater extent as well as NSSA beneficiaries.. Descriptive research design was used in this study and structured questionnaires were used to collect data. Pearson correlation coefficient was used to analyse quantitative data using the Statistical Package for Social Scientific (SPSS 26). The study established that there is a positive relationship between the effectiveness of internal audit functions and corporate governance. The research recommend NSSA and other organizations to develop other anti-corruption procedures, promote independence of internal audit functions so as to enhance the efficacy of internal audit functions in promoting superficial corporate governance.

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