| This thesis sought to investigate the characteristics of audit committees in state-owned enterprises in South Sudan and its effect on the implementation of audit recommendations in South Sudan.The study was guided by five objectively:To investigate the level of compliance of state-owned audit committees to the National Chamber Audit Chamber Act,To investigate the characteristics of audit committees in selected State-owned Enterprises in South Sudan,To investigate how the characteristics of audit committees affect the implementation of the internal audit recommendations,To establish how relationship between audit committee and auditors affect implementation of audit recommendations,To offer suggestions to the National Chamber of Audit on how to improve the compliance of state-owned enterprises to its Audit Act of 2011.The study was carried on 101 state-owned business enterprises in South Sudan sampled through proportionate stratified sampling.Mixed method research design was used to avail both qualitative and quantitative data.A questionnaire and an interview schedule were used to collect quantitative and qualitative data respectively.Data was analyzed descriptively and by use of multiple regressions.The finding from the study showed that,on average most state-owned enterprises in South Sudan had established AC's which averagely complied with the NAC act.With regards to the effect of AC characteristics on implementation of audit recommendations,level of expertise of AC,its frequency of meetings,its level of support,relationship with IAF and the level of independence of IAF,positively associated to the level of implementation.However,the size of the AC and its remuneration negatively affected the level of implementation of the recommendations.The study recommended the revision of the NAC act of 2011 and adjusting its framework in line with the current global standards of establishing and managing Audit committees. |
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