To Examine the Competency of Internal Audit Staff in Rwanda Revenue Authority

Abstract

The need for adequate internal audit staffing is essential for an institution to its operations, in Rwanda isincreasing significantly. Weakness in staffing can lead to mismanagement, error and abuse, which cannegate the effect of other controls. Skills development initiatives are top on the agenda of the internalaudit career. The purpose of this study was to examine the effect of competence of internal audit in thepublic organizations with Rwanda Revenue Authority as the case study. The Research adopted adescriptive research design Primary data was collected using questionnaires from a sample of 89employees of RRA comprising of 27 Managers/Supervisors and 62 Auditors. Data was analyzed fordescriptive statistics to provide details of demographic characteristics that affect the IA in the publicsector. While a correlation analysis was computed to evaluate the effects of various factors on internalauditors in the public sector. The results were presented in form of frequency tables and appropriatecharts. The result revealed that internal audit is significantly associated with educationqualification and experience as ((χ2= 95.744, df=6, p<0.001) χ2= 142.306, df=6, p<0.001 and thusconfirmed that competence of internal audit is influenced by educational level of the internal auditor. It istherefore recommended that the IIA standardize and revise its guidance on required competencies andskills to enhance performance.