The implementation of the Treasury Single Account (TSA) in Zambia brought about drastic changes in the management of public funds. The Bank of Zambia assumed custodianship of public funds while Commercial Banks remain revenue collection agents throughout the country. This study investigated the...
Download PDF ↓Tax is one of the biggest sources of revenue in any Country. However, because delinquent taxpayers still exist, there are usually large sums of uncollected revenues, in terms of principal tax and subsequent penalties and interest accrued because of either not filing returns on time or not paying...
Download PDF ↓This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality...
Download PDF ↓Internal audit is an important part of public sector performance and enforcement of control systems. It includes among other things financial management to ensure that public funds are Used for the intended purpose whilst following the standard procedures. This research examines the sufficiency...
Download PDF ↓Raising incidents of delayed payments to SMEs is an increasing concern by SMEs world over. Evidence from the federation of Small Businesses indicate that more than half of small businesses are not paid promptly by large companies with the average payment time of 163 days which is more than double...
Download PDF ↓Product development is the presentation of a good or service that is new or altogether improved with respect to its qualities or planned uses; remembering critical upgrades for specialized determinations, parts and materials, fused programming, ease of use or other utilitarian attributes. This...
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