Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region

A Research Report Submitted in Partial Fulfilment of the Requirement for Award of Master's Degree of Science in Accounting and Finance of Mzumbe University

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Autore principale: Katuli, Hamadi Ibrahim
Natura: Dissertation
Lingua:inglese
Pubblicazione: Mzumbe University 2023
Accesso online:http://192.168.30.20:4000/handle/123456789/297
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author Katuli, Hamadi Ibrahim
author_facet Katuli, Hamadi Ibrahim
author_sort Katuli, Hamadi Ibrahim
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spelling oai:null:123456789-2972023-08-17T03:00:29Z Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region Katuli, Hamadi Ibrahim A Research Report Submitted in Partial Fulfilment of the Requirement for Award of Master's Degree of Science in Accounting and Finance of Mzumbe University This study investigated the implementation of Internal Audit Recommendations in the Local Government Authorities (LGAs) in the Dar es Salaam Region. The study employed a survey design in which a structured research questionnaire was involved. We applied drop and pick technique which resulted in 54 usable questionnaires. The researcher used Descriptive Statistics and Multiple Regression Analysis to examine the implementation of internal audit recommendations in the LGAs. The study found that, there is a satisfactory degree of Implementation of Internal Audit Recommendations. It was further found that, unclear IA Recommendations, shortage of qualified staff and inadequate management support hinders implementation of IA Recommendations in the selected LGAs in Dar es Salaam Region. The study also revealed that, factors which significantly influence implementation of IA recommendations are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities. From the findings of the study it was concluded that, factors which influence implementation of IA Recommendations in the LGAs are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities. Finally, the study recommends that, the rest of the LGAs should learn from the Dar es Salaam Region on how the Internal Audit Recommendations are implemented. In addition, further studies should be carried on in relation to the Implementation of Internal Audit Recommendations not only in Dar es Salaam Region, but also in the rest of the LGAs. This could involve District Councils and not Municipal Councils. Private 2023-08-16T07:51:39Z 2023-08-16T07:51:39Z 2019 Dissertation APA http://192.168.30.20:4000/handle/123456789/297 en application/pdf Mzumbe University
spellingShingle Katuli, Hamadi Ibrahim
Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title_full Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title_fullStr Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title_full_unstemmed Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title_short Implementation of internal audit recommendations in the Local Government Authorities (LGAs): A case of Dar es Salaam Region
title_sort implementation of internal audit recommendations in the local government authorities lgas a case of dar es salaam region
url http://192.168.30.20:4000/handle/123456789/297
work_keys_str_mv AT katulihamadiibrahim implementationofinternalauditrecommendationsinthelocalgovernmentauthoritieslgasacaseofdaressalaamregion