Assessment of factors affecting effectiveness of internal control system in local government authorities in Tanzania

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Date
2011
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
The purpose of this study is to assess factors affecting the effectiveness of the ICS in LGAs. The study was conducted from Dar es Salaam City Council and Sumbawanga District Council. This paper collected data from a sample of 100 respondents, whereby 50 respondents came from each LGA. The paper intends to identify the factors which affect the effectiveness of the ICS. The study used descriptive statistics and inferential statistics. Frequencies, percentages and linear regression were used in arriving at the final conclusion. The results obtained are supported by the findings derived from qualitative interviews. The result indicates that human, institutional and technological factors have important implications to the effectiveness of ICS. The observed human factors that were found to influence the ICS are commitment, capability and reward system. Institutional factor that was observed to have effect on ICS is organization culture and technological factor was changes in ICT. Theoretically the study urges human factor, institutional factor and technological factor to have effect on ICS effectiveness. Researcher recommends that there should be strict supervision and assessment of employees and also employees should be trained on ICT. Finally internal audit manual, local authority financial memorandum together with local government finance act should be review and updated. The results of the study are of interest to policy makers, academician and practitioners.
Description
Available in print form
Keywords
Local government, Local finance, Internal control systems, Accounting, Tanzania
Citation
Myula, G (2011) Assessment of factors affecting effectiveness of internal control system in local government authorities in Tanzania master dissertation,University of Dar es Salaam. Available at http://41.86.178.3/internetserver3.1.2/detail.aspx