| dc.description |
The main objective of this study was to assess the challenges facing procuring entities
in responding to audit queries in Public entities: a case of Mzinga Holding Company
Limited (MHCL) Morogoro. Specifically, the objectives of this study were to; assess
the effect of Procurement ethical practices on Management responses to audit queries
at the MHCL, assess the effect of staffs‟ competence on Management responses to
audit queries at the MHCL, assess the effect of top Management support on
Management responses to audit queries at the MHCL. The Researcher adopted a case
study research design following the nature of the study; small numbers of sample size,
enquiring information from a single entity, information sought were qualitative in
nature. A Stratified sampling was used, total population consisted of all employees of
MHCL 60 staffs. Sampling frame were 50 employees of MHCL from the selected
sections for the study with a sample size of 16 staffs. An open ended questionnaires
and face to face interview were adopted as Data instruments. Qualitative data were
gathered and analysed by descriptive analysis by use of frequency, mean and
percentage and thereafter, the findings were presented in tables. The study found out
that staffs‟ competence improves audit queries response. The Use knowledgeable,
confident and skilled people provide a chance for better answerability. Ethical
practices were advocated to reduces irregularities and minimizes queries in auditing,
the study revealed some findings on challenges in place along the PMU at MHCL.
Some PMU undertakings were against the Act, some of procurement made in the year
were not included in the APP, flaws in detailed specifications from users resulted into
noncompliance delivery and over expending beyond the estimated budget in
construction project contracts and fraud in the public funds. On the other hand Top
management leadership formulates policies and control system which guides staffs and
directs them to act in a manner that promotes efficient operations. A researcher
recommended that the top management should demonstrate good managerial roles by
motivating employees, formulate polices that matches with direction and focuses of
the organization, designing an effective internal control system, and/or adherence to
the code of ethics as dedicated by the PSPTB (2011). |
|