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The Role of Audit Approaches in the Performance of Financial Institutions Case Study: Centenary Bank Mapeera

Course: Bachelor of Business Administration and Management
Year: 2015
Author: MAWANDA RICHARD
Supervisor: Simeon Wanyama

Abstract

This research examines the role of audit approaches in the performance financial institutions under three basic objectives and these include to: find out the relationship between the risk-based approach and the performance of financial institutions, find out the relationship between the substantive procedures approach and the performance of financial institutions and find out the relationship between the system- based approach and the performance of financial institutions. The researcher used a case study design, quantitative approach in data collection basically questionnaires‟ and SPSS for the presentation of data. A population of 35 respondents and a sample of 32 respondents were used to achieve the set of objectives. First, the study found out that the majority of the respondents agreed that the institution uses the substantive procedures approach in carrying out audit; the substantive procedures approach helps the institution in gathering proper audit evidence by carrying out substantive tests on transactions. Secondly the research found out that, all the respondents agreed that the institution also uses a risk based approach in carrying out audit. Thirdly, majority of the respondents agreed that the institution uses the system-based approach in conducting an audit which helps to assess the efficiency and effectiveness of the internal control systems. The study came up with conclusions namely: there is a strong relationship between the substantive procedures approach and the performance of financial institutions; there is a strong relationship between the risk-based approach and the performance of financial institutions and there is a strong relationship between system-based approach and the performance of financial institutions. The study recommends that emphasis should put on the risk based approach which is the most recently invented approach among all the existing approaches so that risks faced by the institutions are easily mitigated for better institutional performance.

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