Effectiveness of internal auditing in the Tanzanian public sector: case of selected ministries, independent departments and agencies (MDAS)

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Date
2007
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
This study assesses the effectiveness of internal auditing in Tanzanian public sector whereby ministries, independent department and agencies (MDAs) were selected as case study. The study is based on field work that concentrated in Dar es Salaam and Dodoma regions whereby discussions and interviewees were used to collect data. The study revealed that generally internal auditing in Tanzanian public sector is not effective. It was found that internal audit units are inadequately staffed, and there is little understanding among key stakeholders on the roles of internal auditing services in MDAs. Some perceive it as policing service hence provide little or no support to internal auditors. Internal audit units in MDAs have low organizational status, many operating without budget lines, and very few executives who take actions on Endings raised by chief internal auditors. The results also showed th.at internal auditors contribute to the ineffectiveness by performing financial audits only, and performing their duties without having official auditing standards and manuals which could be used as guidance. The researcher therefore recommends to the Ministry of Finance to make sure that the required number of internal auditing staff with relevant skills is recruited and maintained, action enforcing provisions within the legislations are in place, and independent and fractional audit committees within MDas are made operational. Executives should provide conducive working environment by allocating enough funds to internal auditing units, also by raising the status of internal auditing units in terms of remuneration and the organizational status
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5667.67.T34.M55 )
Keywords
Internal Auditing, Public sector, Financial statements
Citation
Machura, J (2007) Effectiveness of internal auditing in the Tanzanian public sector: case of selected ministries, independent departments and agencies (MDAS).Master dissertation, University of Dar es Salaam, Dar es Salaam.