A Dissertation Submitted in Partial/Fulfillment of the Requirements for the
Award of Master of Science in Accounting and Finance of Mzumbe University
This study aimed to assess factors contributing to poor performance of Internal
Auditing in Public sectors in Zanzibar. The study based on examining the roles of
internal Audit in minimizing the chance of misused and mismanagement of public
resources, also determine the reliance of External Auditors on Internal Auditors
works and to examine the challenges faced by internal Auditors in implementing
their duties in public sector.
The study was conducted in Zanzibar west urban region at Zanzibar Electricity
Corporation, Zanzibar Insurance Corporation, Office of Controller and Auditor
general and Ministry of Finance. The questionnaires and interviews were used to
gather information from the respondents in which random sampling was used to get
the senior officers from the targeted departments, internal auditors, external auditors
and accountant. The study adopted both qualitative and descriptive statistics
approach
The study found that there were numbers of factors that contribute to the poor
performance of Internal Audit in public sectors in Zanzibar which include less
independence of Internal Auditors, poor response of top management on
recommendation made by Internal Auditors, limited scope of service of Internal
Auditors, competence of Internal Auditors, ineffective planning of audit work, lack
of availability sufficient resources and poor communication between Internal
Auditors and Management.
In conclusion the study recommended that the government of Zanzibar in order to
improve the performance of Internal Audit Unit, it should make Internal Audit be
impartial unit offering services to the organization with professional integrity and
high ethical standards based on acknowledged best practice.