The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council
The dissertation submitted in partial fulfillment of the requirements for awards of Degree of Masters of Science in Finance and Accounting (MSc. F and A) of the Mzumbe University
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| Format: | Thèse |
| Langue: | anglais |
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Mzumbe University
2024
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| Accès en ligne: | https://scholar.mzumbe.ac.tz/handle/123456789/1195 |
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| _version_ | 1835205594842136576 |
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| author | Bunango, Gerald S. |
| author_facet | Bunango, Gerald S. |
| author_sort | Bunango, Gerald S. |
| collection | DSpace |
| description | The dissertation submitted in partial fulfillment of the requirements for awards of Degree of Masters of Science in Finance and Accounting (MSc. F and A) of the Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-1195 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-11952024-09-09T07:06:13Z The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council Bunango, Gerald S. Internal audit Auditors competency Public sectors -Tanzania The dissertation submitted in partial fulfillment of the requirements for awards of Degree of Masters of Science in Finance and Accounting (MSc. F and A) of the Mzumbe University The issues of globalization, transparency, integrity and improvement of government service delivery increase the need for governance and accountability. Consequently, this phenomenon leads the interest to internal audit function in organizations. This study is aimed at assessing the factors that contribute to the effectiveness of internal audit in public sectors in Tanzania. Data were collected from Morogoro District council, by using different methods including questionnaire, interviews and documentary. The data were presented and analysed with the assistance of SPSS 16 and exel where by tables, graphs and regression analysis were used. The findings reviled that the internal audit in Morogoro District council is ineffective (not working properly) which leads to poor management decision making and misuses of public funds. This conclusion has been arrived by considering all the three specific objectives, were for specific objective one, which wanted to assess the independence and objectivity of internal audit in public sectors, whereby the integrity being part of it. The findings shows that in MDC there is no high integrity which has been reviled by comparing the internal audit reports with external audit reports, management recommendation and the community view. The second objective which was meant to assess the audit competence in public sectors, it is reviled that there is little competence of internal audit in MDC which limit the effectiveness of internal audit in public sectors. The team work problem has also contributed to incompetence’s of the audit. The third objective was assessing the management support and value to the internal audit in public sectors, and the findings has justified that there is a little support of the management to the internal audit that provides a great challenge to the auditors. The researcher concluded that the whole government at large need to ensure that they continuously review these Internal Control Systems so as to ensure that they are operational toward the achievement of the desired goal on every public fund. Private 2024-09-09T07:06:10Z 2024-09-09T07:06:10Z 2015 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1195 en application/pdf Mzumbe University |
| spellingShingle | Internal audit Auditors competency Public sectors -Tanzania Bunango, Gerald S. The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title | The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title_full | The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title_fullStr | The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title_full_unstemmed | The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title_short | The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council |
| title_sort | evaluation of factors that contribute to the effectiveness of internal audit in public sectors in tanzania a case of morogoro district council |
| topic | Internal audit Auditors competency Public sectors -Tanzania |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1195 |
| work_keys_str_mv | AT bunangogeralds theevaluationoffactorsthatcontributetotheeffectivenessofinternalauditinpublicsectorsintanzaniaacaseofmorogorodistrictcouncil AT bunangogeralds evaluationoffactorsthatcontributetotheeffectivenessofinternalauditinpublicsectorsintanzaniaacaseofmorogorodistrictcouncil |