An assessment of the correlation of performance audits on policy change and accountability in selected public institutions, Zambia.

The primary objective of this study was to investigate the relationship between performance audits and policy change and accountability in four chosen Ministries, Provinces, and Other Expenditure Agencies of the Zambian Government (MPSAs). To achieve this, the study aimed to determine the nature, scope, and frequency of performance audits in the selected Zambian governmental institutions and to assess the utilization and implementation of audit findings and suggestions. The research utilized a mixed-method approach that included both quantitative and qualitative methodologies. The research collected data through questionnaires, focus group discussions, and interviews. The sample size was sixty individuals, and secondary data were obtained by analysing relevant
documents. The study found that the Office of the Auditor General of Zambia (OAG-Zambia) conducted performance audits independently and adhered to good governance principles that ensured transparency. However, the study also identified a capacity gap in the performance auditing of environmental studies and IT audits, which limited the scope of performance audits in these areas. To address this gap, the study recommended that the Ministry of Finance allocate more funds to OAG-Zambia for the training of performance auditors. Additionally, the study suggested that yearly performance audits be conducted more frequently. The study also revealed that various ministries did not always implement all performance audit suggestions due to insufficient funding provided by the Ministry of Finance to the MPSAs. To address this issue, the study recommended that the Treasury provide more funding to the MPSAs to ensure that all audit suggestions are fully implemented. The study found no direct correlation between the rate of policy change and the number of performance audits conducted. The review of existing policies is dependent on the timely consideration and adoption of audit recommendations submitted by the OAG-Zambia, cooperating
development partners, and MPSAs. The study recommended that more audit reports be examined at each legislative session to enhance policy change and accountability.