Browsing by Author "Prosper, Esther"

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    Factors affecting the effectiveness of internal controls on nongovernmental organizations in Tanzania: a case of engender health champion project supported local NGOs
    (University of Dar es Salaam, 2015) Prosper, Esther
    The main objective of this study was to assess the factors affecting the effectiveness of internal controls in Non Governmental Organizations in Tanzania by employing Engender Health Champion Project Supported local NGOs as a case study with a support of other four NGOs. With the help of different empirical studies, theoretical literatures and theories, three hypotheses of the study were established. These hypotheses were developed from the relationship between information technology, stakeholders and employee competence to internal controls effectiveness. Information technology, stakeholders and employee competence were used as independent variables and internal controls effectiveness was used as dependent variable. In the research perspective and methodology, positivism philosophical approach was adopted. Survey strategy was employed and data was collected by using questionnaires from the sample of 60 respondents from 5 NGOs located in Dar es Salam. In presenting the findings descriptive approach was used, were before analyzing them reliability and validity of the data was checked and later data was analyzed by using multiple regression technique. The findings of the study revealed that, there is significant positive relationship between employee competence and effectiveness of internal controls. But for information technology and stakeholders influence relationship with internal control effectiveness it was found to be insignificant relationship between them. These findings were consistence with some of the previous studies and theories. This study ends up with a suggestion to management, which recommends that, management has to ensure effective and efficient internal controls by ensuring appropriate measures are in place to control the effects of factors influence the internal controls.