Browsing by Author "Robi, Daniel"

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    Factors contributing to the effectiveness of internal audit in selected public sectors in Tanzania
    (University of Dar es Salaam, 2017) Robi, Daniel
    The study investigated the variables that influence the effectiveness of internal audit in selected public sectors in Tanzania. The study had three specific objectives which were to evaluate the competence of audit staff in the public sectors, to examine elements influencing the effectiveness of internal audit in Public Sectors and to evaluate the contribution of management perception and support for internal audit effectiveness in the public sectors. In this study, 60 respondents from public sectors were chosen to supply the required data for the study. The collected data was analyzed by utilizing descriptive statistics. Moreover, the findings of this study revealed that many auditors in public sectors have sufficient skill and knowledge in their work. However, it was discovered that in the public sector it is unrealistic to review and audit every activity on time and audit process and confirmation gathering are not completed on time. It was discovered the rapport between internal and external auditors, management support, independent of internal audit department and competence of internal auditors are the factors for internal audit effectiveness. However, it was recommended that internal auditors in public sectors have to be equipped with technical competence through training and utilization of the most recent internal audit software which ought to be regularly upgraded with changing technology. Also independence of internal audit department is very important as it pave a room for the internal auditors to impartial judgments which are very necessary for the good conduct of audit activities. Additionally, management support with all necessary resources for auditing activities has the specific effect to ensure that internal audit is working viably. The policy the makers have to take into account on the factors that contributing to the effectiveness of internal audit in public sectors. This study was only limited to few selected public sectors. Thus other researches have to be conducted in private sectors.