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The purpose of this study was to assess the role of internal audit towards organization performance. The case of MU-MCC. The specific objectives of the study were to identify if there is an internal Audit section at MU-MCC, to scrutinize the contribution of internal audit to the organization routine at MU-MCC and to identify challenges of internal audit at MU-MCC. Purposive sampling was employed to obtain key people, which were MU-MCC top management, Heads of Departments, Finance staff and Audit section staff. Three information compilation tools were employed which includes questionnaire, interval and documentary review. The analysis showed that at MU-MCC there is an internal audit section and has a total of two staff. The internal audit section has a very significant contribution to the performance of MU-MCC and some of challenges of internal audit section includes inadequate of competent internal audit, wrong perception on internal audit staff and inadequate budget to support internal audit activities. The study concluded that the internal audit affects much performance of Mzumbe University, Mbeya Campus College, through facilitating and reviewing compliance with internal audit standards. The study recommended that training of internal audit is very important to provide continuously update with the changing times, technology and sharpen their skills. |
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