The determinants of internal auditing effectiveness in Tanzanian local government authorities:the case of municipal councils in Dar es Salaam city
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Date
2007
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Journal ISSN
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Publisher
University of Dar es Salaam
Abstract
The study aimed at determining the factors contributing towards the effectiveness of an internal audit function of Local Government Authorities (LGA) with a view of promoting better LGA governance and financial reporting procedures. It was based on fieldwork that concentrated in Dar es Salaam region and involved a total of 57 respondents including internal auditors, accountants, management team members and external auditors of Municipal Councils in Dar es Salaam, Data was collected though questionnaires and complemented with a face-to-face interview with respondents. The survey revealed that, internal auditors work under unfavourable environment with poor facilities; they have limited continuing professional development opportunities and thus constrained to cope with organizational changes and meeting needs. Additional constraining factors revealed include the lack of top management support and inadequate finds allocation to internal audit department. As a result, internal auditor's (IAs) independence, departmental efficiency and commitment to work were low and auditing competence was inadequate. It is thus recommended to the LGA's leadership to grant stronger and coordinated shorts in supporting and working hand in hand with the internal auditors in order to minimize if not to eliminate the problem of ineffective audit work. IAs should also put more shorts on updating their skills and knowledge to fit the organizational change and needs by paying for their training instead of waiting for financial support from the council.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5668.25.T34K3)
Keywords
Auditing, Local government authorities, Tanzania
Citation
Kasambala, S (2007) The determinants of internal auditing effectiveness in Tanzanian local government authorities:the case of municipal councils in Dar es Salaam city.Master dissertation, University of Dar es Salaam, Dar es Salaam.