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The research aimed to assesses the role played by internal auditing practices in fighting
corruption within Tanzania public sector. The study objectives were accomplished by
studying and evaluating how social-political factors influence technical auditing, the
relationship between internal audit control system and The Prevention and Combating of
Corruption Bureau in combating the roots of corruption, formal communication
procedures in reporting detected corruption and identification of the main challenges
hinder effective auditing and anti-corruption practices in public sectors.
The study combined diagnostic and descriptive research design on which quantitative
data was collected from a sample of 65 respondents whom were randomly selected from
the population sample. Data analysis was done by SPSS program where descriptive
analysis was done to present descriptive data interpreted into frequencies, percentage,
mean and standard deviations.
Findings of the study have shown that existence of maximum tension and political
influence, bureaucratic policies and organizational powers interfere with the inspection
power entitled to internal auditors by restricting them to use departmental laws and
regulations only when investigating staff in interpreting various rules, in explaining
various practices, in sharing some of the confidential information that they may possess
or discussing technical details of operations and not in reviewing them. This restricts
accountability and transparency practices as majority of the respondents reported not to
fulfill their professional responsibilities in reporting of the detected frauds and
corruption opportunities.
Lastly study findings recommends that public sector organizations should solve
challenges facing auditors and should have to pay attention for auditors’ motivation such
as training opportunities, provision of technological skills and enforcing each auditee to
implement audit recommendations. |
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