Effect of Internal Audit Attributes on the Quality of Financial Reporting in Musanze District

The paper‟s purpose is to evaluate the effectiveness of internal auditor‟s independence on the quality of financial reporting of non-budget Agencies in Musanze District. The research employed a survey research design. The study administered 100 questionnaires randomly to respondents, 97 questionnaires were returned and analyzed. Data conducted by taking 50 nonbudget agencies from sectors, schools, and health centers in Musanze District. The data collected were analyzed using descriptive and inferential statistics. The results of the findings revealed that auditors‟ independence has a statistically significant positive effect on quality of financial reporting of non-budget agencies in Musanze District. The study concluded that effective and efficient internal audit attributes can affect the quality of financial reports of non-budget agencies in Musanze District based on factors analyzed in the study such as auditors‟ indep