A Thesis/Dissertation Submitted in Partial/Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance (Msc.A.F) of Mzumbe University
The aim of this study was to find out the effectiveness of roles played by the internal auditors in promoting good governance in Local Government Authorities in Tanzania due to the fact that there has been an evolution in internal auditing. The objective of the study was to determine the effectiveness of internal audit roles in MDC; relate the roles played by internal audit with promotion of good governance in MDC; identify the strength and weakness in the roles of internal audit in promoting good governance, to examine the extent to which the council’s management acts upon Internal Auditor’s recommendations in the MDC.Literature was reviewed in connection to the topic.
Data was collected using interviews and administration of questionnaires in Mtwara District Council from where 40 employees were given questionnaires. A sample of 40 respondents was selected from various departments to represent MDC as a whole. Data was analyzed using statistical package for social scientist (SPSS).
From the study, the researcher found out that, most of the employee at MDC has no knowledge on the roles played by internal auditors. Also, most of employees at MDC do not see the relevance of the internal audit activities in the MDC. The researcher also found out from the respondents that the internal audit unit in MDC is not well qualified professionals, motivated and also not well resourced so that internal auditors may help director reach their objectives.
The conclusion drawn was that the internal auditors find it difficult to perform their specific responsibilities of preventing, and detecting fraud, errors, irregularities, misappropriation and misuse of public resources. This is because they do not have the needed logistics to enable them carry out their statutory duties. The staff is not well motivated in terms of remuneration, offices and regional accommodation. This affects their morale and does not motivate them to give off their best.
The researcher therefore recommends that, public organizations are to be provided with qualified professionals, motivate them by way of higher incentives, training and so forth and government should provide them with necessary resources such as offices, computers and software.