Auditing practices and corporate governance in Zimbabwe’s energy sector: Implications for openness and organisational performance

Abstract

and its implications for openness and organisational performance were investigated in this paper. Through qualitative desk-based analysis of secondary sources (official reports and scholarly literature), the research reveals persistent governance failures, a widening audit expectation gap, and implementation weaknesses that undermine transparency and sector efficiency, resulting in power shortages costing Zimbabwe approximately 6.1% of GDP annually [1]. This paper advocates for improved audit enforcement and depoliticised governance reforms as prerequisites to restoring sector performance and investor confidence necessary for revitalising Zimbabwe’s energy sector.