A Dissertation Submitted to Mzumbe University, Dar es Salaam Campus
College in Partial Fulfillment of the Requirements for the Award of the Degree
of Master of Science in Accounting and Finance (MSc – A & F) of Mzumbe
University
The purpose of this study was to check the effectiveness of internal audit as an
instrument of improving public sector management in PD LGA. Data was gathered
using a self administered questionnaire. Respondents who directly and indirectly in
charge of implementing the effectiveness of IA in PD LGA filled the questionnaires.
The respondents were drawn from the elected staffs from internal audit staffs,
accountants, heads of departments, audit committee members and other staffs. The
data was analyzed using SPSS.
Findings revealed that the internal audit can effectively check fraud and fraudulent
activities in the Public Sector and that Public Sectors in Pangani District LGA have
significant numbers of Internal Audit Staffs to function effectively. It is
recommended that Government should provide an adequately equip staff with
electronic data processing and also maintains an environment within which internal
auditors can have sufficient freedom to accomplish their task efficiently.
The results suggest that management support for the internal audit function was the
main driver in terms of ensuring the perceived effectiveness of the internal audit
function from the perspective of both management and internal auditors.
Management support was important as a construct in its own right but also via its
links to issues of hiring qualified staff, providing sufficient resources, enhancing the
relationship with external auditors, and having an independent internal audit
department. It is concluded that there is likely to be scope for generalization beyond
the particular Tanzania public sector context.
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