A Research Dissertation Paper Submitted in Partial Fulfillment of the Award of
Masters Accounting and Finance at Mzumbe University.
The main objective of the study was to assess the impact of ineffective internal audit
in Morogoro municipal. The specific objectives of the study were; to identify the
roles of internal audit in the public sector, to identify the challenges of the public
sector internal audit and to identify economic implications of the ineffective internal
auditing system in the public sector management.
The study was conducted in Morogoro municipal, Morogoro district in Morogoro
region. The targeted population of the study was the Morogoro municipal workers in
the fields of economy including procurement officers, stores, accounting and finance
and internal control department. The sample size of the study was 50 respondents.
The purposive sampling technique was used to choose the workers for the research
sample. The study instruments which were used in the study were questionnaire
which was asked municipal workers, interview which was conducted with
procurement officers and accounting and finance officers and the observation which
was made by the researcher in the study area.
The findings indicate that oversight, insight, foresight, governance, control and risk
management as roles of the internal audit, although there were other roles.
Respondents also mentioned developing methodologies, computerized tools
communication and the relationship between internal and external audit were the
challenges to the public internal audit sector. Also when the respondents were asked
if there were any economic implications due to ineffective internal audit, they
mentioned in accomplishment of programs, low productivity, and the collapse of the
economy and less risk assessment as the economic implications.
The findings discussed by the researcher based on each specific objective, made him
to give the following conclusions. The roles of the internal auditors in the public
sector should be taking into consideration in each budget of Morogoro municipal so
as to reduce the effects that have been caused by ignoring such roles to be played by