Browsing by Author "John, Samwel"

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    Effectiveness of internal audit function in Tanzania commercial banks
    (University of Dar es Salaam, 2010) John, Samwel
    The study investigated the effectiveness of internal audit function as the tool for risk management and regulatory requirement in Tanzania commercial bank. In order to achieve this objective, extensive field research was undertaken to obtain relevant data from a random sample of 100 respondents including bank managers and officers, (Auditees), bank internal auditors, members of bank audit committee and external auditors by means of questionnaires and interviews, which were then analyzed using descriptive statistics and interpretation of the qualitative responses. Different indicators used to test internal audit effectiveness were quality of internal auditors in terms of qualification, experience and competences, management support to internal audit unit, quality of internal audit work and independence of internal auditors. The findings of the study revealed that there is a mixed perception on effectiveness of internal audit function in Tanzanian commercial banks. Internal auditors are satisfied with the quality of their work in banks but they need more support in terms of training on new developments in internal audit and more independence in performing their internal audit assignments and reporting. Auditees indicate that internal audit function is vital to the banks and plays a great role in bank performance and therefore its effectiveness is of importance, but they have argued that the nature of internal audit works is more reactive than being proactive, more investigative than advisory, awareness of the most internal auditors on banks operations not satisfactory to enable them to undertake their assignments more effectively. There is argument also on internal auditor's communication skills and their IT competence. Implications from the study are that training to internal auditors on new developments in internal and and on bank operations as well as on IT and communication skills are vital for internal audit effectiveness. Also risk based audit approaches as well as proactive and advisory internal audit reports are important for banks internal audit effectiveness.
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    Utaratibu Wa Utoaji Majina Ya Asili Na Maana Zake Katika Jamii Ya Masai
    (University of Dar es Salaam, 2016) John, Samwel
    Utafiti huu unahusu utaratibu wa utoaji majina ya asili na maana zake katika jamii ya mamaasai wanaoishi wilaya ya Arusha vijijini mkoa wa Arusha Tanzania. Utafiti unahusisha jumla ya watoa data 48 kutpka kata za Kiranyi, Oltument na Kisongo.Taarifa zimekusanywa kwa njia ya hojaji na mahojiano. Utafiti ulikusudia kufahamu utaratibu wa utoaji majina ya asili ya rika na ukoo pamoja na maana zake katika jamii ya wamaasai. Ili kutimiza malengo haya mikabala miwiliya klinadharia imetumika mabayo ni; Nadharia ya Makutano na Mwachano na Nadharia ya uimbaji, nadharia ya makutano na Mwachano imetumika kubainisha mazingira ya mkutano yyanayojidhihirisha katika jamii hii kuendelea kutoa majina ya rika kwa kuzingatia matukio ya kihistoria. Mkabala wa uumbaji umetumika kubainisha namna binadam anavyoweza kuuona ulimwengu kupitia taratibu zilizowekwa na lugha yake ya kwanza. Kwa msingi huo majina ya asili ya jamii ya wamaasai yanabeba historia ya jamii hyo. Utafiti huu umebaini kuwa katika jamii ya wamaasai majina ya rika hupewa jina jipya. Utoaji w majina ya rika kwa rika kwa kila hatua husaidia kuhimiza majukumu ya kijamii na mipaka ya kila rika ili kudumisha heshima na uwajibikaji katika jamii. Vilevile majina ya utani wa rikahutumika zaidi ili kutimiza historia ya jamii hiyo. Aidha, utaratibu wa utoaji majina ya ukoo nin wa kurithishana isipokuwa mtu aliruhusiiwa kubadili jina la ukoo kwa utaratibu wa kubadili chapa na alama kwenye masikio ya ng’ombe mbuzi au kondoo pamoja na kunyolewa nywele ili kuashiria kuachana na jina la awali