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The study titled “The Contribution of Auditing for enhancing Ethical Practices in Public Procurement” was carried out at National Housing Corporation (NHC) at Dar-es- Salaam, which is one among the public procuring entities in Tanzania. The overall objective of the study was to examine the contributions of auditing for enhancing ethical practices in procurement at NHC. Specifically, researcher aimed at examining extent to which legal auditing requirements are enhancing ethical practices in procurement at NHC, determining role of external auditor for enhancing ethical practices in public procurement at NHC, and assessing the extent to which competence of auditors enhance ethical practices in public procurement at NHC. The study adopted a case study design. A Sample of forty respondents was used. Among these, ten were from Procurement Management Unit (PMU), eleven from account departments, ten respondents from Internal and External Audit, and nine from Directorate of Innovation (engineers). The judgmental/purposive sampling technique was used to select the sample. The results revealed that for the audit to enhance ethical practices in procurement, it should be conducted by a competent auditor who has professional knowledge and experience, both in auditing and procurement profession. It was revealed that there is inadequate application of professional knowledge and experience in procurement, when auditing procurement proceedings at NHC. Auditors who audit NHC are professional accountant with inadequate knowledge and experience in procurement. The study recommends that, the Government and its organs should ensure a massive campaign exercise is carried out to develop and register procurement auditors, so that to strictly prohibit procurement auditing to be carried out by non-professional procurement auditors. This will promote ethics in public procurement. |
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