Governance With Internal And External Auditing : Al Ain City Municipality

Answer :

ACKNOWLEDGEMENT

I am extremely thankful to all the people who have provided immense support to complete the successful project research work. I have been able to develop the knowledge and gain knowledge on the internal and external audit. I would want to convey my deep gratitude to my teacher who has provided guidelines required on the entire study. I would like to thank all the people of Al Ain city who have been surveyed by me and received appropriate answers. Finally, I would like to thank my family and friends who have provided constant source of support for me.  

ABSTRACT

The project sheds light on the ways to develop the Municipality of Al Ain city. The people of the Al Ain city will now be able share their thoughts on the problems which are being faced by the people of Al Ain. In the first phase, the problems faced by the people of Al Ain are being expressed. The second phase includes with methodology of research with the proper methods of survey on the 20 respondents. The third phase lies with the research results and data analysis through the better data collection methods. The fourth phase includes with discussion and research findings to gather appropriate information about Al Ain municipality. The final phase includes with the conclusion and the lesson learned through the findings obtained in the project. 

1.0 PHASE.1

1.1 Introduction

The process of auditing is a very important one in case of production of efficient functioning in any aspect. Any organization is bound to produce certain services that are likely to hold the consequences of the auditing system in the organization. The auditing system can be divided into two forms one of which includes the auditing with putting into action the workforce within the company as well as increasing the stature of functioning from an external source. Therefore, there is a scope of the organizational aspect to prosper and become adequate for the functioning of the auditing system within the organization. The study has been stressed on the substances that the governance of the Al Ain City municipality has formulated in order to control the functioning of the auditing both in the form of the internal and the external auditing. The internal auditing mainly consists of those representatives that are a part of the organization that is those are the members that are hired by the company to conduct the auditing procedures in the organization. On the other hand, the external audit consists of carrying out the process by an outside firm that performs the audit on behalf of the organizational stature. Therefore, the study aims to understand the implications that the Al Ain City municipality might face due to the functioning of the auditing system within the organization that is Al Ain City municipality.

1.2 Selecting a Problem and Problem statement

The functioning of the organization that is the Al Ain City municipality has been facing a number of factors that has emerged to be an issue in the functioning within the stature of the organization. The internal audit of the organization has considered the situation that stated that the functioning of the municipality has been hampered due to several structure of functioning by the employees in the organization. However, the situation has been in contradiction to the stated aims and objectives of the organization that is Al Ain City municipality. Therefore, this kind of functioning in the organization that is (Hassan 2014)Al Ain City municipality has been considered to be a problem in the present statute of functioning by the internal stakeholders of the organization . (Aguilera 2015). The Al Ain City municipality has faced a severe downturn in its reputation due to the poor statue of services that they are providing to the inhabitants within their boundary of governance. Therefore, the research has been conducted to engage all the stakeholders of the organization in order to understand the functioning as well as identifying the lacks that the organization is mainly facing in this stature (abudhabi.ae, 2017). Therefore, this has been selected as the problem that the research will address throughout and find the probable solutions to the same.

1.3 Problem: Definition & statement

Lack of functioning in the organization that is Al Ain City municipality has emerged as an issue in the present stature in order to provide a selective situation that has been providing negative impacts on the employees as well as the external stakeholders of the organization. The external stakeholders of Al Ain City municipality are mainly the inhabitants present within the boundary of the Al Ain City municipality and receiving the services from them. Therefore, the present situation have become more and more distinctive in terms of issues that are being raised by the lack of efficient functioning of the members that is the internal stakeholders of Al Ain City municipality (Soh et al. 2015).

The stature of functioning has been narrowed more and more in the present days on account of production of the services that are not likely to be explicable in terms of production of efficient services by the employees in the organization. Therefore, there has been emergence of a number of aspects that made the reasons for the external stakeholders to be dissatisfied.

1.4 Purpose/Objective of the Research Study

·         To understand the lack of efficiency among the employees in the Al Ain City municipality

·         To understand the need of training among the employees in Al Ain City municipality

·         To understand the reasons for high turnover of the employee in Al Ain City municipality

·         To develop recommendations in order to resolve such issues in Al Ain City municipality

1.5 Study significant (Target Audience)

The study will benefit both the external as well as internal stakeholders of Al Ain City municipality in different dimensions. The efficiency of the employees will increase while the citizens will be awarded with explicable services.

1.6 Constructing Hypothesis or research questions

1.                  Why has the lack of efficiency evident within Al Ain City municipality?

2.                  What is the needful of the present hours in Al Ain City municipality?

3.                  What are the reasons for high turnover among the employees in Al Ain City municipality?

1.7 Identifying and labeling Variables

Variable 1: The employee performance in Al Ain City municipality is the first variable that is the independent one

Variable 2: The rate of satisfaction among the inhabitants under the boundaries of Al Ain City municipality

1.8 Limitation and boundaries

The limitation of the research has been found to be highly variable as it included a social extent. The first limitation that has been noticed in this sector is lack of human force that was required to complete the data collection. Besides, the lack of time is also another issue that has affected the outcome of the research that caused it to be deviated from the authentic one. Besides, the issue of transparency among the target audience has also affected the research outcome.

1.9 Arrangement and Approach of Study

The study that is the research has been focused on understanding the stature of functioning and the lack that exists in the functioning of the employee within the Al Ain City municipality. The employees in the university have been conducted while considering the external stakeholders of the organization as the target audience for the research. Therefore, the research has been arranged to be conducted through data collection technique that includes collection of data through close ended questionnaires to the citizens in the area. 

2.0 PHASE TWO - PROJECT PROPOSAL & PLANNING 

2.1 Methodology of Research

The section of the study is to be made by analyzing the research procedures and techniques that have been utilized for the accomplishment of the research. It is to best ted that the research should be consisting of by gathering essential data and information from different representatives and sources. For this particular study, a mixed method has been used in the data analysis technique. Following a descriptive design this study has evaluated obtained literature by using qualitative method. For the gathered data and statistical evaluation of the data quantitative technique has been followed. The obtained data has been gathered by conducting a survey and the sampling has been operated accordingly. 

2.2 Corporate Description

2.2.1 The organization’s activities

This section attempts to shed light on the major activities of Al Ain city municipality. This is one of the potent government institutions which is responsible for serving Al Ain area. Along with the Al Ain area it also covers several activities of the neighboring area. The core function of the institution is to look after the possible developments of this area and the services are provided for the betterment of the citizens of this area. This organization offers several programs and services in order to improve the quality of living of the people living in the area and enhance their quality of living to the highest level possible. The organization primarily provides municipality services to the locality.

2.2.2 Strategic Management

The city municipality is consisted of several departments and therefore, it requires high level of strategic management. The municipality has projected a clear strategy based on their vision that aims to endure development in the area. As far as the organizational management is concerned it has attempted to follow the most advanced scientific and professional standards of excellence and quality in order to upgrade their work system. The organization has concentrated on the operational activities of the human resource department of the organization in order to have more productive outcome. Along with that the strategic management of the organization is aligned with the vision of development and it has focused on applying latest technology in their operational management. 

2.2.3 Current projects undertaking

The section is to be made on the basis of the several project plans undertaken by the municipality during the time period.  Currently the municipality corporation of the city holds the development projects around the city and the areas that require several developments. Thus it can be stated that the organization focused on the complete development of the city during the time period. Some of the most effective projects that the institution has undertaken are mentioned below:

• Maintenance of public accommodation
• Integrated government services centers namely “Tamm”
• Road development in the Western region
• Vertical Runways
• Parking lots for government buildings
• Al Mirfa Conriche and beach
• Irrigation plant in Ghyathi
• Rain water drainage network installation project
• Road expansion
• Internal road making projects
• Civil centers project

2.2.4 Industry Analysis

The section requires the brief discussion of the environmental risk analysis of the city municipality. The municipality faces several organizational and environmental problems regarding the facilities and services. The Al Ain City municipality has faced a severe downturn in its reputation due to the lack of services and facilities that they have been providing to the lack citizens and project development plan within their boundary of governance. Therefore, the research has been conducted to engage all the stakeholders of the organization in order to understand the functioning as well as identifying the lacks that the organization is mainly facing in this stature. 

3.0 PHASE THREE - RESEARCH RESULT AND DATA ANALYSIS

3.1 Organizational Analysis

a. Management related organizational analysis

In this topic it is evident that every organization seeks to achieve customer satisfaction by rewarding them with different types of services. It is important to state that the organization gives discounts and different types of benefits to keep all customers satisfied and can be measured with the help of appropriate satisfaction level of the customers. This method helps to measure the level of sales as well as keeps everyone informed about the increase and decrease in sales. There are reviews which are available for government sites which help to speak about the same thing. Management accounting is the process of identifying and representing so the internal management can use it for planning. The entire process is being done in two different methods the internal auditors are being hired by the government and the external auditors are being addressed by shareholder. 

Internal auditor’s focuses on the issues which are related to the organization and other issues related to the organization. The external auditing is being done to check the financial records and the issues regarding financial statements. There are different management accounting techniques to find out financial information which could be implemented in order to get an effective change. The Al Ain municipality has done both the methods to get productive outcomes and develop the city in both financially and other in other ways. This helps to get objective feedbacks as well as profitability and efficiency. The entire process helps to reflect the organization's activities and used to track useful information’s. The entire municipality is suffering from different issues related medical and other common uses which are being faced by the people staying in the city of Al Ain. 

These issues can be solved with the help of internal and external audits as it will help to shed light on the issues which are being faced by the common people of Al Ain city. The internal audit will help to develop the city and the issues which are being faced and are being considered as internal problems. These issues are commonly considered as internal issues. The external issues can be that there are financial issues which the city is facing. There are several ways to understand the problems which are being faced by the people of Al Ain. These issues are to management and it should be solved as fast as possible to avoid other issues.

3.2 Data Analysis

3.2.1 Survey sampling

The aim of this study is to investigate the functionality of the Al Ain Municipality in UAE. The problem statement states here that there are issues in the municipality of Al Ain which can be solved with the help of the different auditing techniques. The functionality and the effective of the municipality is aimed to investigate within this scenario. The study aims to concentrate on different areas related to the municipality of Al Ain. The status of the people living in that place found it profitable to conduct the entire auditing system. The research is being done with the help of the people living inside the city of Al Ain community. A process of random sampling is being done in order to state the entire study as completely genuine and make all the respondents genuine representatives. This is the reason why all the respondents are being selected from the Municipality of Al Ain. All the participants have been equipped with the survey tools in order to start the entire survey. This is the reason why random sampling was being done in order to complete the entire survey.

3.2.2 Collection of qualitative and quantitative data

The respondents must be the ones who are in the municipality of Al Ain. This is the reason why their opinion is important. There are two authentic data collection method which has been chosen. The two methods of research are qualitative and quantitative. The method used in this study is quantitative method which is being applied on all the 20 respondents. This method is considered as appropriate for collecting the research data. All the respondents have been chosen from the municipality of Al Ain. The primary issues of data collection have been found appropriate for this research study. Authentic data’s has been collected is being collected from the survey and the interview process. 

Research questions

Q1. How far do you agree that the quality of ambulance service is satisfied?

Table 3.1: quality of ambulance service

Figure 3.1: quality of ambulance service

Q2. How far do you agree with the service provided by the Al Ain municipality ?

Table 3.2: Service provided by Al Ain Municipality

Figure 3.2: Service provided by Al Ain Municipality

Q3. How far are you satisfied with Municipality services of Al Ain?

Table 3.3: Municipality services of Al Ain

Figure 3.3:  Municipality services of Al Ain

Q4. How far are you satisfied with the newly elected manager of Al Ain municipality?

Table 3.4: Satisfaction with Newly elected manager of Al Ain municipality

Figure 3.4: Satisfaction with Newly elected manager of Al Ain municipality

Q5. How far do you agree with the cleanliness of the city?

Table 3.5: Cleanliness of the city

Figure 3.5: Cleanliness of the city

Q6. How far do you agree that there is shortage of employees in the Municipality of Al Ain?

Table 3.6: Shortage of employees in Al Ain Municipality

Figure 3.6: Shortage of employees in Al Ain Municipality

Q7. How far do you agree that the municipal system is ensuring sustainable development and is also enhancing the quality of life?

Table 3.7: Ensuring sustainable development 

Figure 3.7: Ensuring sustainable development 

Q8. How far are you satisfied with the road facility provided by Al Ain Municipality?

Table 3.8: Road facility provided by Al Ain Municipality

Figure 3.8: Road facility provided by Al Ain Municipality

Q9. How far are you satisfied with response of the Municipality personnel?

Table 3.9: Response of the Municipality personnel

Figure 3.9:  Response of the Municipality personnel

Q10. How far do you agree that Al Ains Medical Facility is better than other states in UAE?

Table 3.10: Al Aims Medical Facility

Figure 3.10:  Al Ains Medical Facility

4.0 PHASE FOUR - DISCUSSION & RESEARCH FINDINGS 

4.1 Research Findings

According to the above data collection it is observed that the respondents have provided with their opinions regarding to the questions regarding to the project accomplishment process. The data collection and the information gathered from the questionnaires have demonstrated that the municipality corporation have been jugged with satisfied responses of the local citizens are not too much unsatisfied with the services of the municipality corporation. However the respondents have expressed their unhappiness which is regarding to some off the services that are still lacking in the municipality facilities. In this context can be said that the overall response to the services of the municipality activities have been on a positive note. It has been also found that this research has helped to bring all the issues under light and thus all the problems can be now solved (El-Tahan 2016) (Galipeau 2016) (Le Corre 2016) (Ameri 2016) (Padilla 2016).

4.2 Contribution of this Project

The project certainly was beneficial in developing the general information of the local municipality works and to what extent can the municipal provide facilities to the local civilizations. The project also briefed the essential facts and aspects that are required for the overall development of the locality and the surrounding environments. Thsu it can be states that the development of the project was certainly helpful off the developing the ideas and the strategies that can be utilized in the development of the local environments. The problems and obstructions faced by the local citizens and the detailed causes if the problems can be identified by the detailed observation of the gathered data and information. There have been different contributions in terms of internal and external efforts to solve the problems which are being faced by the citizens of Al Ain.

4.3 Limitations

The project reflected several limitations and difficulties that are yet to overcome. The primary imitations that have been faced during the accomplishment of the project is the lack of personal information, detailed observation of the validity of the information’s, lack of required time to accomplish the brief analysis of the project and the varieties in information on which several conclusions could have been made. The lack of personal information and the lack of time in evaluating the validity of the information’s have been observed as its affected the overall outcome of the recommendations of the project briefs. The project also required the brief discussion of the various types if the information that have been gathered, however the lack of the essential time and various data caused in reduction in the project depth. 

4.4 Recommendations for Further Development within the organization

The evaluation of the project has demonstrated several loopholes in the organizational structures and lack in overall development of the undertaken activities of the municipality. The project also reflects the lack of services and facilities within the local development areas. Thus the municipality should focus on the dew tailored development of the undertaken projects along with the enhancement in the local services and facilities provided to the citizens. The organization obstruction and problems are to be overcome in order to provide better services to the activities. 

5.0 PHASE FIVE - CONCLUSION 

Thus it can be concluded that this research has helped to understand the internal and external problems of Al Ain city. There are several issues which are issues which are being faced by the people of Al Ain city. The entire study is being completed based on the data analysis which has been carried out in order to complete the study. This is the reason why the study is being conducted. There are different recommendations which are being given in order to complete the study in time. The limitations of the study are being discussed thoroughly. The research findings have been discussed in order to complete the study. Thus the problems related to Al Ain were being solved with the help of this study.