Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO)
Dissertation Submitted in Partial/Fulfillment of the Requirements for the Award of Master of Science in Accounting and Finance (MSc) of Mzumbe University
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | أطروحة |
| اللغة: | الإنجليزية |
| منشور في: |
Mzumbe University
2024
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://scholar.mzumbe.ac.tz/handle/123456789/770 |
| الوسوم: |
إضافة وسم
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| _version_ | 1835205598240571392 |
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| author | Mussa, Saleh Juma |
| author_facet | Mussa, Saleh Juma |
| author_sort | Mussa, Saleh Juma |
| collection | DSpace |
| description | Dissertation Submitted in Partial/Fulfillment of the Requirements for the Award of Master of Science in Accounting and Finance (MSc) of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-770 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-7702024-05-20T08:26:37Z Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) Mussa, Saleh Juma Internal auditing External Auditing public sector Zanzibar Electricity Corporation Public funds misappropriation Risk based audit plan The Policeman Theory The Lending Credibility Theory Agency Theory Dissertation Submitted in Partial/Fulfillment of the Requirements for the Award of Master of Science in Accounting and Finance (MSc) of Mzumbe University This study aimed to assess factors contributing to poor performance of Internal Auditing in Public sectors in Zanzibar. The study based on examining the roles of internal Audit in minimizing the chance of misused and mismanagement of public resources, also determine the reliance of External Auditors on Internal Auditors works and to examine the challenges faced by internal Auditors in implementing their duties in public sector. The study was conducted in Zanzibar west urban region at Zanzibar Electricity Corporation, Zanzibar Insurance Corporation, Office of Controller and Auditor general and Ministry of Finance. The questionnaires and interviews were used to gather information from the respondents in which random sampling was used to get the senior officers from the targeted departments, internal auditors, external auditors and accountant. The study adopted both qualitative and descriptive statistics approach The study found that there were numbers of factors that contribute to the poor performance of Internal Audit in public sectors in Zanzibar which include less independence of Internal Auditors, poor response of top management on recommendation made by Internal Auditors, limited scope of service of Internal Auditors, competence of Internal Auditors, ineffective planning of audit work, lack of availability sufficient resources and poor communication between Internal Auditors and Management. In conclusion the study recommended that the government of Zanzibar in order to improve the performance of Internal Audit Unit, it should make Internal Audit be impartial unit offering services to the organization with professional integrity and high ethical standards based on acknowledged best practice. Revolutionary Government of Zanzibar 2024-05-20T08:06:56Z 2024-05-20T08:06:56Z 2015 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/770 en application/pdf Mzumbe University |
| spellingShingle | Internal auditing External Auditing public sector Zanzibar Electricity Corporation Public funds misappropriation Risk based audit plan The Policeman Theory The Lending Credibility Theory Agency Theory Mussa, Saleh Juma Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title | Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title_full | Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title_fullStr | Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title_full_unstemmed | Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title_short | Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO) |
| title_sort | factors contributing to poor performance of internal auditing in public sector a case study of zanzibar electricity corporation zeco |
| topic | Internal auditing External Auditing public sector Zanzibar Electricity Corporation Public funds misappropriation Risk based audit plan The Policeman Theory The Lending Credibility Theory Agency Theory |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/770 |
| work_keys_str_mv | AT mussasalehjuma factorscontributingtopoorperformanceofinternalauditinginpublicsectoracasestudyofzanzibarelectricitycorporationzeco |