Performance management is an on-going process, which has an essential component part, performance measurement, which involves the identification, supervision and communication of performance results, through the relation to a set of performance indicators. Based on the assessment results,...

Internal auditors play crucial role in ensuring, accountability, probity and governance of public sector entities. However, the effective performance of such duties would depend on the challenges faced by internal auditors in public sector institutions. The objective of this study is therefore...