IDEAS home Printed from https://ideas.repec.org/a/cwk/ajocsk/2026-62.html

Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia

Author

Listed:
  • Chabalenge, Modern

    (Zambia Institute of Chartered Accountants, University of Zambia)

  • Sichali, Cheyo

    (University of Zambia)

Abstract

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. This study analyzed the challenges of internal auditing in strengthening corporate governance in public sector organizations in Zambia, with a case study of the Ministry of Education. The objectives were to examine the role of internal auditors in strengthening corporate governance, identify factors posing challenges, and assess the independence and competence of internal auditors. A mixed-methods approach was adopted, combining qualitative and quantitative research designs. Stratified sampling was used to ensure representation across diverse departments, and data were collected using questionnaires and interview schedules. Findings indicate significant concerns regarding the independence of internal auditors, with 35.4% of respondents reporting internal pressures that may influence audit outcomes. However, the majority of respondents (63.4%) perceived internal auditors as competent in applying control assessment and risk analysis techniques, reflected by a mean score of 3.64. Correlation analysis revealed weak and statistically insignificant relationships between auditors’ technological knowledge and both access to information (r = 0.081, p = 0.112) and staffing adequacy (r = 0.039, p = 0.447). Conversely, a strong and statistically significant positive relationship was found between the availability of audit resources and the consideration of audit reports in management decision-making (r = 0.904, p

Suggested Citation

  • Chabalenge, Modern & Sichali, Cheyo, 2026. "Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(2).
    • Handle: RePEc:cwk:ajocsk:2026-62
    DOI: 10.59413/ajocs/v7.i2.44
    as

    Download full text from publisher

    File URL: https://ijcsacademia.com/index.php/journal/article/view/530
    Download Restriction: no
    File URL: https://libkey.io/10.59413/ajocs/v7.i2.44?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Michael B. Adams, 1994. "Agency Theory and the Internal Audit," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 9(8), pages 8-12, December.
    2. Jenny Goodwin, 2004. "A comparison of internal audit in the private and public sectors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 19(5), pages 640-650, June.
    3. repec:eme:maj000:02686900410537766 is not listed on IDEAS
    4. repec:eme:maj000:02686909410071133 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chabalenge, Modern & Sichali, Cheyo, 2026. "Analysis of the Challenges of Internal Auditing in Strengthening Corporate Governance in Public Sector Organizations in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(2).
    2. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2025. "Examining the moderating role of senior management support in internal audit effectiveness: evidence from GCC region," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 722-744, September.
    3. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Adam Mohamed Omer & Najib H. S. Farhan & Jinyu Zhu, 2024. "The impact of internal audit system on performance: evidence from emerging markets," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.
    4. Laurence Saglietto & Sylvie Graziani-Invernon, 2025. "Les relations auditeur/audité au sein de micro-espaces de qualité," GREDEG Working Papers 2025-45, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    5. Emmanuel Kwamena Yeboah Smith & Comfort Dakudzi, 2026. "Reciprocal internal audit relationships and governance effectiveness in public higher education: A mixed-methods study from Ghana," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 5(1), pages 712-736, May.
    6. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    7. Shouwei Li & Qingqing Li & Shuai Lu, 2024. "The impact of climate risk on credit supply to private and public sectors: an empirical analysis of 174 countries," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(1), pages 2443-2465, January.
    8. repec:bcp:journl:v:9:y:2025:i:10:p:7106-7122 is not listed on IDEAS
    9. Marc Eulerich & Christian Lohmann, 2022. "Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function," Schmalenbach Journal of Business Research, Springer, vol. 74(1), pages 103-127, March.
    10. Christopher O. Nwonu, (Ph.D) & Ibedu Onyebuchi Kevin, 2023. "Ownership Composition and the Management of Family-Owned Businesses in the South-East, Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1773-1788, October.
    11. Song, Yanheng & Xian, Rui, 2024. "Institutional investors' corporate site visits and firm-level climate change risk disclosure," International Review of Financial Analysis, Elsevier, vol. 93(C).
    12. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
    13. Saddam A. Hazaea & Chun Cai & Ebrahim Mohammed Al-Matari & Mohammed A. Al-Bukhrani & H. Gin Chong, 2025. "Mapping the Literature Trends of Internal Auditing in the United States: A Systematic Review and Directions for Future Research," SAGE Open, , vol. 15(1), pages 21582440251, February.
    14. repec:bcp:journl:v:9:y:2025:i:10:p:10398-10404 is not listed on IDEAS
    15. Engil Joy P. Pagapulaan, 2026. "Interplay of Operational Audit Practices, Sustainable Audit Methods, Training Quality and Operational Leak Prevention," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 13(4), pages 1134-1198, April.
    16. Ozili, Peterson K, 2024. "Digital agency theory of financial inclusion: a theory of digital financial inclusion," MPRA Paper 123296, University Library of Munich, Germany.
    17. Onjewu, Adah-Kole Emmanuel & Walton, Nigel & Koliousis, Ioannis, 2023. "Blockchain agency theory," Technological Forecasting and Social Change, Elsevier, vol. 191(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cwk:ajocsk:2026-62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Charles G. Kamau (email available below). General contact details of provider: https://ijcsacademia.com/index.php/journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.