Assessment of effectiveness of technical audit practice for quality achievement on projects implemented by a parastatal company in Tanzania the case of Tanzania electric supply company limited

This study sought to assess an effectiveness of technical audit on projects that are implemented by government parastatal companies for quality achievements. The technical audit practices were analysed and assessed to ascertain whether they have been formalised and followed procedures for compliance during and after project implementation in order to have the intended quality on projects. A case study design was employed; whereas, the study was conducted at the Tanzania Electric Supply Company Ltd (TANESCO), one of the parastatalorganisations implementing many projects with huge capital outlay. Data collection methods included questionnaires, interviews with consultants, contractors, TANESCO’s employees and staff from the office of the Controller and Auditor General (CAG). Two hypotheses were developed from which analysis was made based on the outcome from the questionnaires. The study found that it is not certain whether there are no procedures followed at TANESCO on conducting technical audit for project quality achievement. However, the practice of technical audit at TANESCO does not comply with the existing technical audit guidelines, a situation which poses risks to quality achievements and has sometimes led to undesired quality on projects. Finally the researcher recommends that project implementers should effectively follow the formalised procedures to comply with technical audit guidelines and to apply risk assessment integration, audit planning comprehension awareness, audit review system efficiency and audit resource allocation effectiveness