Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC)
A dissertation submitted in partial fulfillment for the requirements for the award of the Degree of Master of Science in Accounting and Finance (MSc A & F) of Mzumbe University.
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| Format: | Thesis |
| Language: | en_US |
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Mzumbe University
2024
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| Online Access: | https://scholar.mzumbe.ac.tz/handle/123456789/795 |
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| _version_ | 1835205598522638336 |
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| author | Mkwe, Thomas V. |
| author_facet | Mkwe, Thomas V. |
| author_sort | Mkwe, Thomas V. |
| collection | DSpace |
| description | A dissertation submitted in partial fulfillment for the requirements for the award of the Degree of Master of Science in Accounting and Finance (MSc A & F) of Mzumbe University. |
| format | Thesis |
| id | oai:null:123456789-795 |
| institution | Mzumbe University |
| language | en_US |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-7952024-05-21T11:15:00Z Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) Mkwe, Thomas V. Internal Auditing Tanzania Petroleum Development Corporation (TPDC) Corporate governance Audit committee Internal auditing report Tanzania A dissertation submitted in partial fulfillment for the requirements for the award of the Degree of Master of Science in Accounting and Finance (MSc A & F) of Mzumbe University. The role of the audit committee and the internal audit function in corporate governance has grown in recent years. In that context, the audit literature and practice has underlined the increasingly important role of support and interaction between the audit committee and the internal audit with the aim to improve the corporate governance quality. The purpose of this paper is to examine the effectiveness of audit committee in achieving the independence of internal auditor. Data were collected by means of questionnaires and interviews addressed to chief internal auditor, auditors, TPDC staff and the audit committee also by means of documentary sources The results suggest that the expertise and frequency of meetings of the audit committee have a positive impact on audit committee interaction with internal audit, while the size of the audit committee affects negatively this interaction. However, audit committee independence has no effect on audit committee relation with the internal audit function. Private 2024-05-21T11:14:56Z 2024-05-21T11:14:56Z 2013 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/795 en_US application/pdf Mzumbe University |
| spellingShingle | Internal Auditing Tanzania Petroleum Development Corporation (TPDC) Corporate governance Audit committee Internal auditing report Tanzania Mkwe, Thomas V. Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title | Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title_full | Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title_fullStr | Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title_full_unstemmed | Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title_short | Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC) |
| title_sort | effectiveness of audit committees in achieving independence of internal audit a case study of tanzania petroleum development corporation tpdc |
| topic | Internal Auditing Tanzania Petroleum Development Corporation (TPDC) Corporate governance Audit committee Internal auditing report Tanzania |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/795 |
| work_keys_str_mv | AT mkwethomasv effectivenessofauditcommitteesinachievingindependenceofinternalauditacasestudyoftanzaniapetroleumdevelopmentcorporationtpdc |