FACTORS CONTRIBUTING TO THE EFFECTIVENESS OF INTERNAL AUDIT UNIT IN LOCAL GOVERNMENT AUTHORITIES IN TANZANIA

The research was targeted to examine the factors contributing to the effectiveness of internal audit unit in LGAs in URT mainland. The assumption is that there are factors which influence the effectiveness of Internal Audit in LGAs. Three specific objectives guided the study, More objectives: were to determine the contribution of the management support on the effectiveness of internal audit unit in LGAs in the URT mainland, establish the contribution of the skill, knowledge and competence to the effectiveness of Internal Audit Unit in LGAs in the URT mainland and to express the contributions and the independence of auditee, auditor and management on the effectiveness of Internal Audit Unit at LGAs in the URT mainland. The study used quantitative research design. Questionnaires were to collect data. The study used 52 respondents as a sample size. Descriptive analysis and hypotheses were tested through linear regression analysis model. The findings of this study revealed that management support, audit independent and skill, knowledge and competence have significant contribution to the effectiveness of Internal Audit URT in the URT mainland.