The Dissertation submitted in partial fulfillment of the requirements for awards odegree of Masters of Science in Finance and Accounting (MSc. F and A) of the
Mzumbe University
The issues of globalization, transparency, integrity and improvement of government
service delivery increase the need for governance and accountability. Consequently, this
phenomenon leads the interest to internal audit function in organizations.
This study is aimed at assessing the factors that contribute to the effectiveness of internal
audit in public sectors in Tanzania. Data were collected from Morogoro District council,
by using different methods including questionnaire, interviews and documentary. The
data were presented and analysed with the assistance of SPSS 16 and exel where by
tables, graphs and regression analysis were used.
The findings reviled that the internal audit in Morogoro District council is ineffective
(not working properly) which leads to poor management decision making and misuses
of public funds. This conclusion has been arrived by considering all the three specific
objectives, were for specific objective one, which wanted to assess the independence and
objectivity of internal audit in public sectors, whereby the integrity being part of it. The
findings shows that in MDC there is no high integrity which has been reviled by
comparing the internal audit reports with external audit reports, management
recommendation and the community view.
The second objective which was meant to assess the audit competence in public sectors,
it is reviled that there is little competence of internal audit in MDC which limit the
effectiveness of internal audit in public sectors. The team work problem has also
contributed to incompetence’s of the audit.
The third objective was assessing the management support and value to the internal
audit in public sectors, and the findings has justified that there is a little support of the
management to the internal audit that provides a great challenge to the auditors.
The researcher concluded that the whole government at large need to ensure that they
continuously review these Internal Control Systems so as to ensure that they are
operational toward the achievement of the desired goal on every public fund.