EFFECT OF EXTERNAL AUDITING ON FIRM PERFORMANCE OF FINANCIAL INSTITUTIONS IN RWANDA: A CASE OF BANK OF KIGALI, HEAD QUARTER
Bibliographic record
Abstract
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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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".