[ Contrôle et exécution des recommandations de l’audit interne au sein des confessions religieuses à Bunia, Province de l’Ituri, République Démocratique du Congo ]
Volume 79, Issue 2, July 2025, Pages 132–141
Rilega Remo Pierre1 and Amuda Baba Dieu-Merci2
1 Assistant, Université Shalom de Bunia (USB), RD Congo
2 Professeur Associé, Institut Supérieur des Techniques Médicales de Bunia (ISTM, Bunia), RD Congo
Original language: French
Copyright © 2025 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This study was conducted in order to analyse the control and implementation of internal audit recommendations within the religious denominations in Bunia. The quantitative method was used to carry out the study in 32 member churches of the religious denominations in Bunia, drawn using weighted stratified sampling. The questionnaire and documentary analysis were used to collect the data. Content analysis supported by percentage calculations was used to analyse the data. After analysis, the study revealed the following: - The state of control of the various management procedures within the religious denominations in Bunia is fairly good. - The recommendations relating to the risks identified during the internal audit of religious denominations in Bunia have not been implemented. In order to improve these religious denominations and make them more professional, there is a need to promote ongoing professional training in this area of organisational governance.
Author Keywords: control, implementation, recommendations, internal audit, religious denominations.
Volume 79, Issue 2, July 2025, Pages 132–141
Rilega Remo Pierre1 and Amuda Baba Dieu-Merci2
1 Assistant, Université Shalom de Bunia (USB), RD Congo
2 Professeur Associé, Institut Supérieur des Techniques Médicales de Bunia (ISTM, Bunia), RD Congo
Original language: French
Copyright © 2025 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
This study was conducted in order to analyse the control and implementation of internal audit recommendations within the religious denominations in Bunia. The quantitative method was used to carry out the study in 32 member churches of the religious denominations in Bunia, drawn using weighted stratified sampling. The questionnaire and documentary analysis were used to collect the data. Content analysis supported by percentage calculations was used to analyse the data. After analysis, the study revealed the following: - The state of control of the various management procedures within the religious denominations in Bunia is fairly good. - The recommendations relating to the risks identified during the internal audit of religious denominations in Bunia have not been implemented. In order to improve these religious denominations and make them more professional, there is a need to promote ongoing professional training in this area of organisational governance.
Author Keywords: control, implementation, recommendations, internal audit, religious denominations.
Abstract: (french)
Cette étude a été réalisée dans le but d’analyser le contrôle et l’exécution des recommandations de l’audit interne au sein des confessions religieuses à Bunia. La méthode quantitative a servi pour réaliser cette étude dans 32 églises membres des confessions religieuses à Bunia, tirées moyennant l’échantillonnage stratifié pondéré. Le questionnaire et l’analyse documentaire ont servi pour la collecte des données. L’analyse de contenu appuyée par le calcul de pourcentage a été utilisée pour l’analyse des données. Apres analyse, l’étude a révélé ce qui suit: - L’état du contrôle des différentes procédures de gestion au sein des confessions religieuses à Bunia est assez bon; - Les recommandations liées aux risques identifiés lors de l’audit interne au sein des confessions religieuses à Bunia sont totalement non exécutées. Ainsi, pour améliorer et rendre professionnelles ces confessions religieuses, il y a nécessité d’envisager la promotion de la formation professionnelle continue dans ce domaine de gouvernance organisationnelle.
Author Keywords: contrôle, exécution, recommandations, audit interne, confessions religieuses.
How to Cite this Article
Rilega Remo Pierre and Amuda Baba Dieu-Merci, “Control and implementation of internal audit recommendations within religious denominations in Bunia, Ituri Province, Democratic Republic Congo,” International Journal of Innovation and Scientific Research, vol. 79, no. 2, pp. 132–141, July 2025.
