AUDIT SERVICES AND THEIR CONTRIBUTION TO ENHANCING FINANCIAL ACCOUNTABILITY IN RWANDA'S LOCAL GOVERNMENT

This study investigates the role of audit services in enhancing financial accountability within Rwanda’s local governments from 2010 to 2016. Employing a mixed-methods approach, the research integrates quantitative analysis of audit data and qualitative interviews with key stakeholders. Key findings reveal a significant inverse relationship between the number of audits conducted and levels of financial mismanagement (χ² = 25.76, p < 0.001), with mismanagement decreasing from a score of 8 in 2010 to 2 in 2016. The implementation rate of audit recommendations improved markedly from 55% in 2010 to 85% in 2016, positively influencing public trust, which rose from 50% to 80%. Despite these gains, challenges such as resource constraints and limited capacity persisted. The study concludes that enhanced audit coverage, capacity-building initiatives, and increased transparency significantly contribute to financial accountability. Recommendations include strengthening audit capacities, leveraging technology, and improving follow-up mechanisms to sustain accountability advancements.