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This study was to assess the contribution of the procurement audit in procurement
planning and implementation in Tanzania. It involved a sample size of 6 Procuring
Entities (PEs) from a target population of 46 PEs. Data were obtained by the
questionnaire, and documentary review. The quantitative data were analyzed by
descriptive statistics, regression model, and qualitative data were analyzed by
explanation building process. The study revealed that, compliance accountability had
negative and significant effect on procurement planning and implementation.
Recommendations issued by auditors contributed to the improved compliance in
awarding and contract administration and auditors adequately assess compliance to
public procurements in tendering, selection awarding and contract administration.
Also, it was revealed that performance accountability had positive effect on
procurement planning and implementation, but it was not statistically significant
relationship. Auditors adequately assess aspects of performance accountability; and
recommendation issued contributed to the improved delivery of right items and
services, timely delivery of procured goods or services and procurement at fair and
reasonable price.
Furthermore, it was revealed that transparency had positive and significant effect on
procurement planning and implementation. Auditors sufficiently inform relevant
stakeholders about the results of the audit, and audit recommendations contributed to
the improved transparency in the procurement particularly in the planning and
implementation stages of procurement.
Therefore, it is recommended that policy makers should make the best methodology
to approach the procurement audits in order to achieve procurement performance of
the organization. Formulation and cultivation culture of performance in terms of
appropriate accountable procedures, structures and systems for procurement that
would provide appropriate direction for the organization. |
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