Factors that affect the depth and width of Dar es Salaam stock exchange (DSE).
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Date
2010
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
This study intended to assess factors that influence the effectiveness' nternal audit function in Local Government Authorities (LGAs), a case study of Kilimanjaro LGA. A case study research design of descriptive nature was adopted in undertaking this study. This is because a case study approach places more emphasis on the full analysis of a limited number of events and their interrelations. Primary and secondary data were collected through interviews, questionnaires, content analysis, and documentary review. Data analysis was deployed on SPSS. The factors that affect the effectiveness of internal audit in LGAs dealt with in this study revealed mixed outcomes. Some were positively affecting like access to information and training; other factors negatively affected internal audit in LGAs such factors are like poor independence and availability of insufficient resources. LGAs management does interfere with the internal audit unit in pursuing its assignments either by forcing them to edit their reports or determine the scope of their work. Internal audit staffs have no problem to access information useful in pursuing audit assignment in the LGAs. LGAs support internal audit unit through training to keep them up to date with current audit and accounting issues especially those organized by NBAA. Internal audit reports are honored and valued, that is, they are considered in decision making. The study recommends attention to be given in areas where auditors' recommendations are overlooked in decision making. Furthermore, independence and resources to unit should be enhanced, as this will promote transparency and accountability and hence lead to internal audit effectiveness.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula
Library, Class mark (THS EAF HG5847.G65)
Keywords
Stock exchange, Dar es salaam Stock Exchange (DSE), Capital market
Citation
Gomera, W.C.(2010) Factors that affect the depth and width of Dar es Salaam stock exchange (DSE). Master dissertation, university of Dar es Salaam. Dar es Salaam.