Auditing online. The contribution of internal audit on efficiency and effectiveness of private companies in Rwanda. A case of UNILAK

      Аннотация: In developing countries including Rwanda, private companies have faced a persistent situation of inefficiency despite the auditing practices which are performed. This lead the private companies become incompetent at the international level. Private institutions conducted in Rwanda fail to achieve their goals and objectives. In spite of the use of auditing practices in the private companies and businesses in general, some problems are still left unsolved where they still found both small and large companies failing yet they use auditing practices. This study Was aimed at assessing how auditing practices are conducted at UNILAK Kigali and Nyanza campuses, assessing the efficiency and effectiveness of UNILAK Kigali and Nyanza campuses services and operations and describing the relationship between auditing practices performed at UNILAK Kigali and Nyanza campuses and their efficiency and effectiveness in operation and services.

Ключевые слова: Auditing, Practices, Efficiency, effectiveness, private companies