Research Papers

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Browsing Research Papers by Author "Lubogoyi, Bumali"

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    The Effect of Administrative Controls on Fraud Detection and Prevention in Barclays Bank Uganda
    (International Journal of Science and Research (IJSR), 2017) Mpaata, Kaziba Abdul; Lubogoyi, Bumali; Okiria, J C.
    The study investigated the effect of administrative controls on fraud detection and prevention in Barclays Bank Uganda. The objectives of the study were; (1) to establish the relationship between administrative professional practice and fraud detection and prevention in the bank; (2) to establish the relationship between administrative deterrence measures and fraud detection and prevention in the bank; and (3) to determine the effect of utilizing administrative detection tools and methods to prevent fraud. The study used both descriptive and inferential statistics to achieve the above objectives. Results revealed that; (1) there is a significant and positive correlation between; administrative professional practice and fraud detection and prevention in the bank (r = .843, p<0.0001); administrative deterrence measures and fraud detection and prevention (r = .969, p<0.0001); and utilizing administrative detection tools and fraud detection and prevention (r = .992, p<0.0001). Given the findings, it was suggested that Barclays Bank should strengthen its administrative controls and ensure that systems are in place to detect and/ or a dministrative prevent problems that lead to losses thereby limiting damage to the bank operations. These included; professionalism in organizing work and controlling workers as well as having deterrent measures and technological tools that can help in the internal control function.
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    The Effect of Internal Audit Department Function on the Performance ofthe Internal Control System ofa Public Hospital in Uganda
    (International Journal of Science and Research (IJSR), 2017) Mpaata, Kaziba Abdul; Lubogoyi, Bumali; Okiria, John C
    This study set out to examine the effect of the internal audit department function on the performance of the internal control system in a not-profit making hospital. It focuses on Mengo Hospital in Uganda. The research was based on the premise that the hospital sector in Uganda has witnessed modest growth over the last decade with numerous financial challenges that culminated into a significant decline in service delivery. One strategy that can work to ameliorate the situation is having in place a system of internal controls that this study examines. A survey questionnaire approach was used for data collection from the different departments of the hospital. The study reveals that internal audit function has significant influence on the performance of the internal control system in public hospitals through the following; (1) management and reporting of financial information (β = .648, t = 7.508, p <0.001); (2) compliance with hospital laws and regulations (β = .311, t = 2.894, p <0.005); (3) adhering to accounting procedures (β = .600, t = 6.626, p <0.001); and (4) hospital professional finance management practice (β = .567, t = 6.072, p <0.001). It was concluded therefore that for public hospitals that are not- for profit, there is an urgent need for the governing bodies and top management to ensure that the internal audit function is not only independent as a department but also that such a department is empowered to monitor, verify and control the use of funds so that all the other departments are able to sagaciously carryout their responsibilities and obligations so as to influence the general service delivery and fulfil the mission that is geared towards patient care.
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    Perceptions of Youths on Government Venture Capital Fund
    (International Journal of Youth Economy, 2017) Mpaata, Kaziba Abdul; Lubogoyi, Bumali; Kakumba, Umar
    The study examined the effect of Centenary Bank Loan Management of the Government Youth Venture Capital fund on the economic empowerment of the youths in Uganda. The specific objectives were; (1) to examine the relationship between the bank loan portfolio and youth empowerment benefits; (2) to analyze the relationship between the bank’s existing management regulations and the economic empowerment benefits derived by the youths; and (3) to ascertain the relationship between Centenary Bank loans management and its ability to work out problem loans amongst the youths and economically empower them. Results revealed that; (1) there is a significant and positive relationship between bank loan portfolio and youth empowerment benefits [r = .664, p < 0.0001]; (2) there is a positive and significant relationship between Centenary Bank’s existing management regulations and the economic empowerment of youths [r = .712, p < 0.0001]; and (3) there is a positive and significant relationship between Centenary Bank loans management ability to work out problem loans and youth empowerment [r = .559, p < 0.0001]. It was therefore concluded that the Government of Uganda and the responsible ministries have the obligation to ensure that the Youth Venture Capital Fund is increased so that the youths can participate in development issues which strengthen the moral system and their behavior in the community. Similarly, the findings revealed that even though some youths have the required capital, they still need to be armed with a strong moral fibre that can enable them to discard the violence approach in society, gain entrepreneurial and the relevant life skills. This requires additional interventions some of which are academic and others religious such that ethics and morality are integrated into commerce.