Browsing by Author "John, Kemi Laurian"

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    Evaluation of the effectiveness of the role of the national audit office to the public sectors: a case study of National Audit Office in Tanzania (NAO)
    (University of Dar Es Salaam, 2006) John, Kemi Laurian
    The National Audit Office (NAO) is the government's supreme Audit Institution of Tanzania. The Institution has experienced problems in public fiends expenditure. This is a serious matter as it might affect its eligibility to operate in compliance with the Finance Act, 2001. The main aim of this study was to find out the effectiveness of the NAO in the public sector and what the management can do to enhance the performance in auditing. This research has been conducted by using both desk and field research methodologies. This study was designed as an exploratory one. The NAO has a total of 285 auditors. A sample size of 75 auditors was selected. A simple random probability sampling technique was used in selecting the sample. The researcher analysed the data by using qualitative and quantitative techniques. The study revealed that most auditors at NAO are not familiar with auditing using computer-applied applications. This study revealed that there is a strong relationship between effective auditing and Certified Public Accountant (CPA) holders. However, the study shows that only 27% of NAO professional staff are CPA holders. This study concludes that professional training, particularly continuous auditing training of NAO staff is very important to curb the number of raised problems. There must be measures to allow for regular and rotational staff training at NAO.