Abstract:
Procurement performance requires appropriate internal audit practices to enhance
efficiency. For the purpose of this study the researcher sought to determine the effect of
internal audit of procurement performance in organization. Internal audit was looked at
from the perspective of internal audit standards, professional competency, internal
controls and independence of internal audit. The study selected senior manager in the
v
procurement department. The researcher administered a survey questionnaire to each
member of the target population since it was the most appropriate tool to gather
information. Quantitative analysis and Qualitative analysis were used as data analysis
technique. Descriptive statistics such as mean, standard deviation and frequency
distribution were used in the analysis of data. Data presentation was done by use of
tables for ease of understanding and interpretation. From the findings, the study
concludes that internal audit standards, independence of internal audit, professional
competency and internal control had a positive relationship with procurement
performance in organization the study found that a unit increase in internal audit
standards would lead to increase in procurement performance in organization, a unit
increase in independence of internal audit would lead to increase in procurement
performance in organization, a unit increase in professional competency would lead to
increase in procurement performance in organization and further unit increase in internal
control would lead to increase in procurement performance. The study recommends that
management in should adopt effective internal audit practices such as internal auditing
standards, independence of internal audit, professional competency and internal controls
to
enhance
procurement
performance
in
organization
