| dc.creator |
Shitindi, Ndimwaga |
|
| dc.date |
2020-11-13T05:08:47Z |
|
| dc.date |
2020-11-13T05:08:47Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T08:12:48Z |
|
| dc.date.available |
2021-05-05T08:12:48Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4634 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4634 |
|
| dc.description |
A Dissertation Submitted in the Partial Fulfillment of the Requirement for the Award of Master Degree in Leadership and Management (MSc.MLM) of Mzumbe University. |
|
| dc.description |
The study on Enhancing Accountability through Enforceability of Controller and Auditor General Reports in Tanzania was carried out at President’s Office - Regional Administration and Local Government at Dodoma. The study aimed at examining reasons on why Controller and Auditor General’s audit reports are inadequately implemented by Government institutions. The study used a descriptive design. Data was collected from a sample size of 30 respondents from the National Audit Office of Tanzania and President Office Regional Administration and Local Government (Head quarter).The study employed Interview and documentary review in collecting primary and secondary data. The study data was analyzed through qualitative methods because the nature of the study involved qualitative data. The data was thus presented using descriptive approaches.
The study revealed that, the existing legal framework is not strong enough to compel audited institutions to implement recommendations from CAG. The Public Accounts Committees who are responsible for following up implementation of Performance audit recommendations have limited capacity, constrained with insufficient resources to execute their roles of making a follow-up of CAG recommendations on observed gaps and weaknesses noted during audits. Furthermore, awareness of performance auditing is a challenge to ensuring effective implementation of CAG recommendations as the nature of Audit is not well known to the majority of public institutions. The study concludes that, that existing legal framework, that is, Audit Act of (2008) Audit regulation (2009) and International Audit standards (ISSAI) do not empower the CAG to enforce and impose sanctions to auditees (PO-RALG) failing to implement fully the issued recommendations for the sake of promoting accountability. Also, governance arrangement for ensuring implementation of performance audit recommendation is still weak at PO –RALG, and this hinders effective accountability. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Enforceability |
|
| dc.subject |
Accountability |
|
| dc.subject |
Government Auditing Reports |
|
| dc.title |
“Enhancing Accountability through Enforceability of Controller and Auditor General Reports in Tanzania: A case of President office Regional Administration and Local Government”, |
|
| dc.type |
Thesis |
|