INTERNAL AUDIT AND GROWTH OF PUBLIC INSTITUTIONS

The ONATRACOM was established by the law number 08/2007 of 03/02/2007 determining the responsibilities, organization and functioning of Rwanda Public Transport Authority with function of promoting public transportation between Rwanda and other countries; participating in the implementation of the public transportation policy of Ministry in charge of transportation; perform any other activity that is directly or indirectly related to its objectives; and establish relations and collaborate with other regional and international agencies with similar attributions. In the recent days many public institutions have been listed by general auditor for being mismanaged and are on the course of deficit. This study aimed at examining internal audit growth of public institutions, case study of ONATRACOM – Rwanda. This research was conducted as a case study using ONATRACOM in NYARUGENGE District. The study was built at four specific objectives which are to determine if internal audit lead to the business growth of ONATRACOM, to find out if achieving internal audit increases the net profit and sales of ONATRACOM, to explore if there is internal sources of funds for pursuing growth opportunities in ONATRACOM, to assess whether ONATRACOM is able to obtain external sources of funds for pursuing growth opportunities as a result of internal audit impact or not. The findings were got from 27 respondents as the sample from the total target population of 96. Questionnaire was used as the technique to obtain primary data, while secondary data were obtained through examining the existing literature about the study. Chapter four presents the finding in form of descriptive statistical tables starting with the profile of the respondent and findings in line with the research objectives, It was found out that ONATRACOM was failure in its services because it was not achieve its targeted objectives and in this company, the internal audit was not effective in order to make performance of that company.

The socio-cultural impact of the introduction of motorbike taxis in the rural community of Tombel, South West region, Cameroon

“The socio-cultural impact of the introduction of motorbike taxis in the rural community of Tombel, South West region, Cameroon” seeks to bring out the impact of commercial motorbike taxis on the lifestyle of the Bakossi. The principal objective of this research is to show how the introduction of motorbike taxis has modified the lifestyle of the Tombel population. This anthropological research defines the profile of a motorbike taxi rider, his role in society, the perception of the population towards this activity and the impact of this activity on the lifestyle of the rural population of Tombel. This study reveals that motorbike taxi riders are essentially made up of youths from all works of life who earn a living by riding a motorbike taxi on a daily bases for commercial purposes. The revenue earn here goes a long way to sustain the livelihood of the rider and his entourage, becoming an ascension tool into the social ladder. The activity is very dangerous not only for the riders buts also for the passengers because of the risks involved in riding for most of the riders do not have the basic knowledge of the road code. This research also reveals that motorbike taxi has become the preferred means of public transport of most inhabitants of Tombel to the point of monopolising certain destinations. The population of Tombel perceives this activity as an instrument of change that has brought development and progress. But this activity also constitutes a social ill because of the prevalent sexual promiscuity encouraged by the riders. This activity has also gotten a cultural impact on the society, changing perceptions and being involve in rituals. Motorbike taxis have become a force to reckon with in the organisation of the community. They are a “response from below” to the transport crises in Cameroon.