Abstract: Researcher developed a need to conduct a study on the role of change management on the performance of Africa improved foods business in Rwanda. A case of AIF Rwanda Ltd. The study was target population was 537 AIF Rwanda employees where the sample size was undertaken to be 229 respondents, the researcher reviewed relevancy literatures aligned with these theories; Kotter’s Change Management Theory, The McKinsey 7S Model in as well as the empirical review to enable researcher obtain the coherence to the study .the study used descriptive statistics and inferential statistics, both qualitative and quantitative was used to analyze the data with assistance of SPSS software program version 25.0. According to the results, the correlation between change management planning, communication, Employee involvement and Monitoring &Evaluation was 0.962 0.890, 0.888 and 0.955 respectively. The results present the variables of Role of change management; change management planning was statistically significant with p value=0.000b, the communication was statistically significant with p value=0.000b, and the Employee involvement was statistically significant with p value=0.003b and monitoring and evaluation was not statistically significant with p value=0.072b. it is recommended that the government, particularly the Ministry of Agriculture (MINAGRI) and the Ministry of Trade and Commerce (MINICOM), engage citizens actively in the agro-processing sector.

Abstract: This study examines the impact of audit work on corporate governance and business performance in Musanze District, focusing on the CIMERWA PLC/Musanze Plant between 2021 and 2023. Data was analyzed using descriptive and inferential techniques to assess the relationships between audit activities and business performance. The results show that audit work significantly enhances accountability, transparency, and regulatory adherence, improving financial performance, risk management, and investor confidence. Furthermore, the frequency of audits plays a crucial role in organizational stability, with a moderate positive effect observed between audit frequency and financial stability (R = 0.482, p < 0.05). Audit quality emerged as a critical driver of operational performance, with a correlation of R = 0.440, highlighting the importance of high-quality audits in improving operational efficiency and resource allocation. Audit follow-ups also positively impacted operational performance, with a regression analysis revealing that follow-up actions contributed to a 0.674 unit improvement in performance (β = 0.674, p = 0.000). Lastly, clarity in audit reporting was shown to positively influence market performance, increasing stakeholder trust and enhancing organizational outcomes. The study concludes that robust audit practices, including quality, frequency, follow-up, and reporting clarity, are essential for improving business governance, financial stability, operational efficiency, and market performance. It recommends that businesses invest in strengthening audit functions by providing necessary resources, increasing audit frequency, improving audit quality, and establishing effective follow-up mechanisms to ensure actionable recommendations. Clear and transparent reporting should also be prioritized to build stakeholder trust and enhance market performance.