The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora
A dissertation submitted in partial fulfilment of the requirement for the award of the degree of Master's of Business Administration (MBA-CM) of Mzumbe University
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | أطروحة |
| اللغة: | الإنجليزية |
| منشور في: |
Mzumbe University
2025
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://scholar.mzumbe.ac.tz/handle/123456789/1851 |
| الوسوم: |
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| _version_ | 1820347763330646016 |
|---|---|
| author | Buhero, Kileo |
| author_facet | Buhero, Kileo |
| author_sort | Buhero, Kileo |
| collection | DSpace |
| description | A dissertation submitted in partial fulfilment of the requirement for the award of the degree of Master's of Business Administration (MBA-CM) of Mzumbe University |
| format | Thesis |
| id | oai:41.59.85.69:123456789-1851 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2025 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:41.59.85.69:123456789-18512025-01-02T07:18:01Z The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora Buhero, Kileo Internal control system Cash management Individual performance A dissertation submitted in partial fulfilment of the requirement for the award of the degree of Master's of Business Administration (MBA-CM) of Mzumbe University Internal control system ensures separation of duties at every stage of activities and clearly indicates who does what and who authorizes each process of operations conducted. However, despite the fact that internal control systems exist in various public service sectors, Tanzania Public Service College being among them; the act of financial crime still continues e.g. fraud irregularities and even breaches of other control and little or no any strong measures are being taken to prevent such occurrences. The general objective of the study was to examine the role played by internal control system for the enhancement of cash management at TPSC. A cross-sectional research design was used whereby a sample size of 35 respondents was involved. The data collected were analysed and processed by SPSS computer software version 16 through the utilization of descriptive statistics where; frequencies, percentages and tables were run. The findings from the study indicated that, 84% of respondents were in opinion that internal control system reduces the impact of unexpected cash misallocation and misappropriation events or even to avoid them altogether when facilitated with proper procedures. Moreover, 81% of respondents were in opinion that lack of properly trained and knowledgeable internal auditors envisaged was a hindrance towards successfully management of internal control system. Like wise, 82% of the respondents suggested the need to promote transparency and accountability among employees as well as linking internal control system to individual performance because each individual should be held accountable for the attainment or nonattainment of objectives. It is concluded that, for proper internal control system to flourish, incentives and rewards to auditors and other professionals dealing with internal control system need to be enhanced. The research adds to the argument for collaborative efforts among employees such as accountants, auditors, users and stakeholders to examine and eliminate internal control system challenges. Private 2025-01-02T07:17:57Z 2025-01-02T07:17:57Z 2014 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1851 en application/pdf Mzumbe University |
| spellingShingle | Internal control system Cash management Individual performance Buhero, Kileo The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title | The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title_full | The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title_fullStr | The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title_full_unstemmed | The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title_short | The role of internal control system for the enhancement of cash management in the Tanzanian public sector: A study of Tanzania Public Service College (TPSC); Tabora |
| title_sort | role of internal control system for the enhancement of cash management in the tanzanian public sector a study of tanzania public service college tpsc tabora |
| topic | Internal control system Cash management Individual performance |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1851 |
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