Abstract:
The study looked at how Risk-Based Auditing (RBA) frameworks were used in Zimbabwean local government financial management systems, specifically to improve accountability and performance. The main objective was to investigate how technology-enabled internal auditing improves management control systems in Zimbabwean local governments. The goal of the research was to investigate how technology-enabled internal auditing improves management control systems in Zimbabwean local governments, with a focus on assessing adoption of RBA, evaluating tools like Integrated Financial Management Information Systems (IFMIS), Geographic Information Systems (GIS), continuous auditing, and control self-assessment, and identifying barriers to implementing RBA. The research used a mixed-methods approach underpinned by a pragmatist philosophy, involving a population of local government officials and auditors, with 96 participants selected through stratified and purposive sampling techniques. The study assessed the current state of internal auditing practices, the effectiveness of technological tools like IFMIS, and the barriers to implementing RBA. The major findings revealed that, while RBA was moderately adopted by local governments, substantial obstacles remained, including insufficient resources, inadequate auditor training, and political meddling that hindered the auditing process. Despite these challenges, the study highlighted RBA's potential benefits, including more openness, timely reporting, and more efficient financial management. Finally, the study made actionable recommendations for strengthening internal audit functions through improved training programs, better technological integration, and establishing a supportive governance structure. Furthermore, the relationship between technology-driven audits and management control system performance was discussed, revealing that while technology improves accountability and transparency, its advantages are frequently negated by systemic governance flaws. Quantitative data were analyzed using SPSS. Through addressing these deficiencies, the study hoped to contribute to the enhancement of financial accountability and operational efficiency in Zimbabwe's local government sector, thereby helping the larger goal of effective public service delivery.
