ASSESSMENT OF CHALLENGES FACING EXTERNAL AUDITORS IN IMPLEMENTING THEIR RESPONSIBILITIES TO COMMUNITY BASED WATER SUPPLY ORGANIZATION (CBWSOS)

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.