EFFECT OF EXTERNAL AUDITING ON FIRM PERFORMANCE OF FINANCIAL INSTITUTIONS IN RWANDA: A CASE OF BANK OF KIGALI, HEAD QUARTER
Notice bibliographique
Résumé
The main objective was to establish t he effect of external auditing on the firm performance of financial institutions in Rwanda. Under four specific objectives; the first was to determine the effect of financial statement audit on firm performance of bank of Kigali, head quarter, the second was to establish the effect of c ompliance audit on firm performance of bank of Kigali head quarter, the third was to investigate the effect of performance audit on firm performance of bank of Kigali, head quarter and the forth was to investigate the moderating effect of skilled employees on the relationship between external auditing and the financial firm performance of bank Kigali, head quarter . In order to conduct clearly our research study we formulated the following hypothesis; H o1 financial audit has no significant effect on firm performance of bank of Kigali, head quarter . H o2 c ompliance audit has no significant effect on firm performance of bank of Kigali head quarter.H o3 Performance audit has no significant effect on firm performance of bank of Kigali head quarter. H 04 skilled employees has no significant moderating effect on the relationship between external auditing and the financial firm performance of bank of Kigali head quarter. The explanatory research design was applied. Data was collected from both primary and secondary source where the primary data was collected using questionnaire and secondary data was collected using documentation techniques. The target population of was 87 employees of bank of Kigali head quarter. A sample size of 87 employees was selected using universal sampling technique. The results from the table 11 indicated that the ANOVA statistics show that (F=198.977, p = .000 b ), the p-value (0.000) is less than the level of significance (0.05). Hence, the study concluded that the skilled employees, Performance audit, Compliance audit, Financial statement audit has a significant effect on firm performance of bank of Kigali, head quarter (ROE) . Then alternative hypothesis were accepted while null hypothesis were rejected. The study concluded that the skilled employees, Performance audit, Compliance audit, Financial statement audit has a significant effect on firm performance of bank of Kigali, head quarter (ROE) . Then alternative hypothesis were accepted while null hypothesis were rejected. Key Terms: Audit, External auditing, firm performance, and financial institutions CITATION: Dushimimana, S., & Twesige, D. (2024). Effect of external auditing on firm performance of financial institutions in Rwanda: A case of Bank of Kigali, head quarter. The Strategic Journal of Business & Change Management, 11 (1), 589 – 614. http://dx.doi.org/10.61426/sjbcm.v11i1.2874
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Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,001 | 0,000 |
| Bibliométrie | 0,001 | 0,001 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,001 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».