Browsing by Author "Mussa, Mligo"

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    Effectiveness of audit committees in the public sector-Tanzania: the case of Ministries, Independent Departments and Regional Administrative Secretariats
    (University of Dar es Salaam, 2009) Mussa, Mligo
    Aim of study is to investigate effectiveness of audit committees in the Public Sector and specifically; to determine whether Audit Committee members are competent, sufficiently Independent and meet frequently to carry out their duties objectively. Quantitative and qualitative analysis were used with the aim of assessing various indicators within MDAs that provide an explanatory effect of the Audit Committees. The study utilized both primary data which were collected through face to face interview with members of audit committees and secondary data collected from the reports of the Controller and Auditor General, different journals, information of audit committees in different countries and getting information through internet. Data obtained were analyzed quantitatively using the Statistical Package for Social Sciences (SPSS) was used to formulate statistical calculations to establish percentages, tables and figures. The findings indicated that average members in Audit Committees in MDAs have slight experience on functions and responsibilities of Audit Committee, weak implementation of Audit Committee recommendations contributed by none understanding of roles and functions of the Audit Committee. The study recommended that members need training on functions and responsibilities of Audit committee.