Management's reluctance in implementing audit recommendations.

      Аннотация: The purpose of this study was to identify the causes of non-implementation of audit recommendations, with the aim of coming up with strategies and best practices for the effective implementation of audit recommendation. The study was inspired by the current position of NRZ’s inadequacy to fund projects, remunerate employees and accumulation of losses. Literature reviewed showed that the organization face high levels of risk which posed as a result of non-implementation of audit recommendations. NRZ management has not been giving due attention to audit recommendations and this has negatively affected the operations in the organisation and has been accumulating a net liability position to date. It is therefore imperative to identify challenges faced by management in implementing audit recommendations.

Ключевые слова: Investigation, management’s reluctance, Audit, Recommendation, effect, risk, Zimbabwe