Business Administration

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    Internal audit and corporate governance in local government in Tanzania: A case of Mwanza City Council
    (Mzumbe University, 2013) Njunwa, Florian
    A considerable number of items were covered by this study on the analysis of factors contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. The study employed a case study technique, where Mwanza City Council and few Staff and Councils were selected as sample size to provide information to this study a total of 136 (30%) of respondents out of 453 were drawn also all 17 councilors were drawn randomly . Both primary and secondary information were used in this study. Primary data through questionnaires was analyzed using Micro Soft Excel frequency tables. The results were presented using histograms, pie charts and tables. The major argument was that, efficient functioning of internal audit require among other things independence of auditors and internal audit function; proficiency of internal auditors; high ethical behavior of auditors and good coordination of internal audit functions. Ethical values are fundamental for the internal auditors because of two important reasons. However, Tanzanian public sector faces a perception and, to some extent, a credibility problem as a value adding unit of the organization. The results from the analysis of all respondents’ responses revealed that factors plays a major role on contributing to ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania. Thus, according to the conceptual model of this study, these factors are independent variables and dependant variable. The study concluded that ineffectiveness of internal audit function in promoting good corporate governance in Public Sectors in Tanzania have influential factors. Recommendation was made to the Local Government Authorities and Central Government to take a leading role in the design and formulation of policy and standards and monitoring practices respectively. Also auditors to play their role of willingly improve their skills for the betterment of themselves and public at large.
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    Contribution of internal audit in procurement of goods and services at the President’s Office (PO), Constitution, legal affairs, public service and good governance-Zanzibar
    (Mzumbe University, 2018) Kheir, Abdalla
    Procurement is very essential, sensitive and has become major concern of unit in various aspects of the public entities in Zanzibar (Public Procurement Act, 2016). The study intended to assess the contribution of internal audit in procurement of goods and services in public entities. Specifically, the study aimed at addressing three objectives namely: To assess the extent to which internal audit evaluate the effectiveness of internal controls in procurement process; to assess the extent to which internal audit evaluate policies and procedures of the procurement management unit and; to assess the effectiveness of internal audit in risk assessment and management in procurement management unit. Data were collected from both primary and secondary sources. The study used Questionnaires, interviews, and observations as a data collection instruments. Documentary reviews were used to complement the primary data. The data were analyzed through the statistical package for social science (SPSS). The study used descriptive or qualitative research methodology, employing a case study research design. A sample size of 91 respondents was selected from internal audit unit, procurement unit, and tender board members. Officers in charge from other departments of the Ministry of States, President’s Office, Constitution, Legal Affairs, Public Services and Good Governance were also involved. The study found out that the effectiveness of internal audit in Internal control of procurement process at President’s Office, Constitution, Legal Affairs, Public Service and Good Governance is effective and adequate by 74% of its average to present errors and irregularities. The extent to which internal audit evaluate policies and procedures as clear indicated by 56% of its average, provides clear guidance toward the Procurement Unit. The study also found that the effectiveness of internal audit in risk assessment and management in procurement management unit is also adequate by 65% of its average. The study recommends for the adherence of the policy and procedure and proper implementation of internal control system.
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    The evaluation of factors that contribute to the effectiveness of internal audit in public sectors in Tanzania: A case of Morogoro District council
    (Mzumbe University, 2015) Bunango, Gerald S.
    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.