Effects of independence of internal auditors in central Government on enhancing internal control system: the case of Central Government in Dar es Salaam
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Date
2013
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
The objective of the study was to determine the effects of Internal Auditors Independence in Central Government on enhancing internal control system: The case of central government in Dar es Salaam. Research was conducted through series of data collection using questionnaires which were distributed to various respondents inside the Ministries; most of the respondents were from Accounting and Auditing sections. The data analysis of the study found that internal auditors in the Central government are not independent, their independence is affected by several factors; including the reporting line, communication right, resources to internal auditors. These factors then affect effectiveness of internal auditors as a result weakens the internal control in the Central Government. To address the problem, various recommendations obtained from literature and others from respondent were obtained, they includes; improving the reporting line of internal auditors, improvement of Audit committee functions and compositions, improving communication right of Internal Auditors, increasing resource to internal auditors, improving access of information to internal auditor, complying to International Professional Practice Framework (IPPF) by IIA, improving communication of CAG and internal auditors and Needs for representation of CAG in audit committee meetings.
Description
Available in printed form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5668.25.T34M32)
Keywords
Auditing, internal, Central government, Dar es Salaam
Citation
Maduhu, N. (2013) Effects of independence of internal auditors in central Government on enhancing internal control system: the case of Central Government in Dar es Salaam, Master dissertation, University of Dar es Salaam. Dar es Salaam.