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The Influence of Internal Auditing Independence on Effectiveness of Corporate Governance in Public Sector Organisations – Case of Road Development Agency (RDA) in Zambia

Author

Listed:
  • Bulaya, Zena

    (Graduate School of Business, University of Zambia)

  • Sinkala, Muchemwa

    (National Institute of Public Administration)

  • Njapau, Noah

    (National Institute of Public Administration)

Abstract

This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors, internal auditors, and other stakeholders from RDA’s head office and regional offices. Using a census approach, primary data were collected through structured online questionnaires and analysed using SPSS with regression analysis. Findings showed Internal controls had the strongest positive influence on corporate governance (β = 0.419, p

Suggested Citation

  • Bulaya, Zena & Sinkala, Muchemwa & Njapau, Noah, 2026. "The Influence of Internal Auditing Independence on Effectiveness of Corporate Governance in Public Sector Organisations – Case of Road Development Agency (RDA) in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(4).
    • Handle: RePEc:cwk:ajocsl:2026-064
    DOI: 10.59413/ajocs/v7.i4.31
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    Keywords

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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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