Abstract:
The purpose of this study was to assess the challenges facing external auditors in
implementing their responsibilities to Community Water Supply Organisations
(CBWSOs). This study focused on three (3) variables; governance issues, resources
constraints, and community capacity. The study adopted pragmatic research
philosophy. Descriptive research design was also used. The study employed mixed
research approach. A sample size of 57 was drawn from the study population of 66
using stratified and purposive sampling methods. Questionnaire and interview were
used to collect data. Data were analyzed using descriptive statistics and inferential
statistics. The findings show that governance and oversight issues lead to a
significant implementation of auditor’s responsibilities at CBWSOs. Additionally,
the findings show that resource constraints lead to a significant ineffective
implementation of auditor’s responsibilities at CBWSOs. Finally, the findings show
that community capacity leads to a significant implementation of auditor’s
responsibilities at CBWSOs by 19.0% (β=.190, sig value=.002); 50.0% (β=.500, sig
value=.006); and 16.8% (β=.168, sig value=.007). The study concludes that
transparency of financial reporting, independence of external auditors, audit
recommendations, sufficient human resources, sufficient budget, and sufficient
skilled staff, sufficient audit knowledge, and management receiving periodic audit
training improve the effective implementation of auditor's responsibilities at
CBWSOs. The study recommends that RUWASA should ensure easy and accurate
accessibility of financial information about CBWSO projects. Additionally, study
recommends that management should ensure an adequate number of competent and
qualified auditors for monitoring and evaluation of the CBWSOs projects at
RUWASA. Finally, study recommends that RUWASA management should provide
proper training on audit and records management to the community and project team
members. This would improve the effective implementation of the auditor's
responsibilities at CBWSOs.
