The Influence of Internal Auditing Independence on Effectiveness of Corporate Governance in Public Sector Organisations – Case of Road Development Agency (RDA) in Zambia

Abstract

This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors, internal auditors, and other stakeholders from RDA’s head office and regional offices. Using a census approach, primary data were collected through structured online questionnaires and analysed using SPSS with regression analysis. Findings showed Internal controls had the strongest positive influence on corporate governance (β = 0.419, p<0.001), followed by compliance and consulting (β = 0.281) and risk management (β = 0.235). Internal audit independence significantly strengthened these relationships. The study identified key challenges affecting audit effectiveness, including limited audit independence, inadequate resources, and political interference. The study recommends strengthening risk management and internal control systems, enhancing the independence of internal audit functions through board-level reporting structures, supporting compliance and consulting roles, and implementing reforms to reduce political interference in governance and audit processes.