Impact of Integrated Financial Management Information System on Internal Audit Practice. A Case Study of the Ministry of Finance in Juba, South Sudan
DOI:
https://doi.org/10.47941/ijf.2601Keywords:
Integrated Financial Management Information System & Internal Audit PracticeAbstract
Purpose: This study investigates how the implementation of Integrated Financial Management Information Systems (IFMIS) influences internal audit practices at the Ministry of Finance in Juba, South Sudan. It aims to assess IFMIS's impact on governance and financial accountability, particularly in a developing country like South Sudan, which struggles to provide accurate and transparent financial records.
Methodology: The study employed a descriptive method, surveying 86 respondents selected by multistage selection from a target population of 150. Preliminary findings reveal that IFMIS significantly affects internal audit practices, with key correlations found between internal control systems (p = 0.003), organizational accountability (p = 0.011), and financial reporting systems (p = 0.024). However, no significant link was found between cash management, budgeting systems, and internal audits (p = 0.092).
Findings: The research suggests that improving government financial transaction recording and processing facilitates better access to reliable financial data, enhancing transparency and accountability. The study concludes that strengthening cash management, expanding the scope of financial reporting, and improving internal control systems are essential for effective IFMIS integration in South Sudan's public finance management
Unique Contribution to Theory, Policy and Practice:
The research focused on public sector management in South Sudan, emphasizing the role of the Integrated Financial Management Information System (IFMIS) in enhancing internal audits, transparency, and accountability. It proved beneficial to the Ministry of Finance and Planning, improved taxpayer morale, and encouraged greater private sector investment. Additionally, the study provided a valuable framework for future research on financial management reforms in developing countries (Aguto & Akol, 2018).
Downloads
References
Abele, M. T. T. (2023). A systematic assessment of budgeting and budgetary management system of South Sudan: The case of the Ministry of Finance and Economic Planning. Technium Social Sciences Journal, 40, 174.
Aguto, A. D., & Akol, Z. D. (2018). Reforming public financial management in South Sudan.
Alabi, F. Z. (2021). Accounting system and financial reporting quality of microfinance banks in Kwara State, Nigeria (Doctoral dissertation, Kwara State University, Nigeria).
Field, A. (2005). Discovering statistics using SPSS (2nd ed.). Sage Publications.
Hughes, P. (2016). An introduction to auditing and financial management. Pearson Education.
Iravonga, J. J. (2023). Integrated financial management information systems, organizational resources and financial management in selected county governments, Kenya.
Kalemeera, J. M. (2018). Internal controls and the financial performance of public higher institutions of learning in Uganda: A case study of Uganda Management Institute (Doctoral dissertation, Uganda Management Institute).
Leila, K. (2019). Integrated financial management system and financial reporting in selected commercial banks in Bujumbura, Burundi (Doctoral dissertation, Kampala International University, College of Economics and Management).
Lobong, P. (2020). Factors influencing e-procurement implementation in the public sector in South Sudan. International Research Journal of Business and Strategic Management, 1(1).
Mong’are, E. M. (2020). The impact of integrated financial management information system re-engineering on financial performance of public sector in Kenya (Doctoral dissertation, University of Nairobi).
Mugenda, O. M., & Mugenda, A. G. (2018). Research methods: Quantitative & qualitative approaches. Nairobi: ACTS Press.
Noor, M. N. R. A., & Mansor, N. (2018). Whistleblowing practice in the public sector and internal audit effectiveness. In Proceedings of the International Conference on Islam and Global Issues (pp. 423–428).
Wasihun, A. (2018). Factors affecting successful implementation of integrated financial management information system (IFMIS) at Ministry of Finance and Economic Cooperation (MOFEC) (Doctoral dissertation, St. Mary's University).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Awur Majur Nhial, Ulayi Owen Shiku, Jacqueline Siwale

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution (CC-BY) 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.