• Jean Paul Nsengiyumva
• Osiemo Kengere

The general objective of this study was to investigate the impact of internal audit functions on performance of public institution of Rwanda a case study of Ngoma District. The specific objectives are to determine effect of independence, contingency, and transparency on performance of public institution in Ngoma District. The study was helpful to obtain knowledge on auditing and success of public institutions. Results may be useful to formulate internal audit functions and responsive habits that may assist the amelioration of financial success. Ngoma District would benefit from this study since the data extracted would highlight strong point and weaknesses of internal audits thus the district would adapt and take correct measures as per recommendations and mostly advantage is the OAG task process. The study used agency theory and contingency theory as relevant theories. The researcher used a correlational study design. The target population was 148 employees including 8 directors, 25 mangers, and 115 juniors.A sample size, 109 employees including 8 directors, 25 managers and 84 juniors was drawn using Yamane formula. The study used purposive sampling technique to select directors and managers while simple random sampling technique was used to select junior employees. Also, different research instruments of data collection were considered such as: journals, articles, documents analysis and questionnaires. Raw data was assessed using statistical product and service solution version 26.0. Results from the first objective showed insignificant correlation between objectivity of auditing activities and reliable and integral evidences (r=0.006, p-value=0.950). Results from the second objective inferential statistics show that competency is associated on internal audit policies (r= 0.425, p-value= 0. 000) which are associated with success of public institutions. Results from the third objective, inferential statistics show that transparency is associated on internal audit policies (r=0.987, p-value=0.000) which are associated with success of public institutions. In conclusion, the study denoted that audit functions which are independence of staff members, internal auditor competence and transparency of internal audit contributed to the success of decentralized local entities. The study proposed the following recommendations: Ngoma District should select skilled personnel in order for decreasing the staff members in these firms’ for adequacy. District authority should improve the level of advancement and progress by administering more workshops where they may improve their auditing functions. Employees should provide independence to internal audit by reducing intervention, revising documents whether asked and providing them acceptance for accessing existing documents, policies and regulations. Further studies should be undertaken in other District authorities with the perception of examining factors influencing the adequacy of staff members in those Districts

Contingency, Independence, Internal audit, Performance, Public Institutions, Transparency

"INTERNAL AUDIT FUNCTION STANDARDS AND PERFORMANCE OF NGOMA DISTRICT, RWANDA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.13, Issue 2, page no.b346-b365, February-2026, Available :http://www.jetir.org/papers/JETIR2602146.pdf

"INTERNAL AUDIT FUNCTION STANDARDS AND PERFORMANCE OF NGOMA DISTRICT, RWANDA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.13, Issue 2, page no. ppb346-b365, February-2026, Available at : http://www.jetir.org/papers/JETIR2602146.pdf