Assessment of factors contributing to the effectiveness of internal audit oversight in the public sector: the case of selected government ministries in Dar es salaam region, Tanzania

This study assessed factors contributing to the effectiveness of internal audit oversight of public sector in Tanzania. The quantitative research approach was employed to describe the current status of internal audit function by using questionnaire as tools for primary data collection. The study found that, the public sector internal auditors (PSIA) performance followed vision, plan and goals, management advice by internal auditors’ was not provided in evaluation and forecasts, and PSIA improved profitability and organizational responsiveness. The PSIA unit also, was comprised with experienced mentors who provided good guidance to the unit. The findings of the study further suggested conduction of training and development in order to minimize managers’ work through close supervision, quality initiatives at work that increases employee commitment towards achieving organization goals and objectives. Internal audit complied with the ISPPIA, PSIA had access to all the required information and thus conducts their work efficiently, and there were direct communication among internal auditors and management committee. Furthermore, the study findings showed internal auditors unit had enough budgets to perform their activities, internal audit functions were well resourced with enough man power, there were consideration of auditors’ reports in decision making and CAG had been provided with required information for auditing process. The study recommended future studies to focus on the role of the internal audit in the performance of individual employee rather than the whole of the organization. Lastly, since the study focus was on PSIA, other studies should focus on the private sector.