Abstract:
The purpose of the study was to investigate on the levels of auditing in some selected financial institutions in South Sudan. The main objective of the study was to find out the extent of auditing practice in firms in South Sudan. Literature on auditing as a control a control technique and performance measurement was reviewed specifically the theories and concepts on the same, empirical review was also conducted. The study adopted a descriptive survey design. This design was particularly used because it was aimed at establishing a relationship between the study variables. The target population was 195 respondents were 46 formed the sample size. Data was collected through interviews and questionnaires and analysed qualitatively and quantitatively. On a mean score of 5, the study found out that the levels of auditing and performance were as high as 3.38 and 3.42 respectively, which were high. The study concluded that the levels of auditing and performance were both generally high in selected financial institutions of South Sudan but can get better.The study recommends that there is a need for a routine to maintain the levels of auditing which in turn will inspire more confidence to owners of the businesses and other stakeholders. And the government need to play its role of regulation in order to maintain the highest performance.
