Evaluating implementation of financial audit recommendations on performance of local authorities in Zimbabwe.

The research aims to establish the relationship between the implementation of audit recommendations and the performance of local authorities. The study is guided by audit theories which generally emphasize the need to implement audit recommendations to improve the performance results of local authorities. The research used pragmatism philosophy which uses a mixed research choice. 238 Closed ended structured Likert scale questionnaires were administered and 11 interviews were conducted until saturation was reached. The structural equation model was used as the analysis method for quantitative data to extract both factors unobserved or latent variables and also tests direct and indirect effects. The qualitative data in this study was analysed by using the thematic analysis method because it provides in-depth insights and contextual understanding of the research topic. The research findings showed that implementation of audit recommendations positively impacts performance by improving service delivery. Furthermore, the research adds to the current body of knowledge by highlighting factors that affect implementation of audit recommendations named as local authorities’ committees’ skills composition, local authorities’ committees’ diversity, staff competence, staff attitude. While this research focused on the local authorities, further research can investigate the current trends regarding the implementation of audit recommendations in the central government in Zimbabwe.