A Dissertation Submitted in Partial of the Requirements for the Degree of Master
of Science in Accounting and Finance of Mzumbe University
This study was conducted on impacts of internal control in curbing misuse of
resources in public sector in Dar es Salaam Region. In general the paper uses an
exploratory research design. Primary data were collected by using questionnaire and
secondary data were collected from the documents received from respondents in
respective organization. The questionnaire was given to both auditors and
accountant who are found at different level.
After coding the collected data for analyzing purpose; the researcher found that some of
the organizations internal controls are strong enough so that the possibility of misuse
of resources which was expected to happen is very low as compared to those public
enterprises which are characterized by weak internal control. In general the reasons
which plays a greater role in motivating and pushing peoples to misuse public
resources includes personal finance losses, living beyond once means, lack of internal
controls that prevent or detect fraud, ignorance and incapacity, and lack of an audit
trial.
Finally respondents agree that even if internal control is the best weapon to overcome
misuse of resources related problems; it has to be supplemented by other issues like setting
a code of conduct, training employees and consult about the ethical issues.