Accountability in Ugandan statutory corporations.

      Аннотация: This piece of work is important to those managing government institutions especially state owned enterprises. However, other firms in the private sector will find it useful. Accountability is critical because, the resource providers want to know how their resources have been utilized. Once the resource providers are not comfortable with how the funds or resources have been utilized, they may cease to provide further resources and if it is a government entity, service delivery will be crippled and government administrators may find difficulties in managing the economy. It is thus important to provide accountability to resource providers. Accountability may be ensured through preparation of financial reports and physical out (visibility of activities). To achieve accountability, there is need for a strong internal audit function and an effective audit committee.

Ключевые слова: Internal Audit function