Effectiveness of audit committees in the public sector-Tanzania: the case of Ministries, Independent Departments and Regional Administrative Secretariats
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Date
2009
Authors
Journal Title
Journal ISSN
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Publisher
University of Dar es Salaam
Abstract
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.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class Mark (THS EAF HF5667.15.T34M87)
Keywords
Audit comittees, Public sector, Ministries, Public institutions, Reginal administration secretariats
Citation
Mussa, M (2009) Effectiveness of audit committees in the public sector-Tanzania: the case of Ministries, Independent Departments and Regional Administrative Secretariats, Master dissertation, University of Dar es Salaam