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This Research was primarily concerned with exploring IAS in domestic airline
companies the case of AAS and NA. The motive was to provide comparative
empirical support for policy formulation, implementation and rectification with
regard to the effectiveness and challenges of IAS whilst contributing to the limited
body of knowledge on auditing in airline business in Tanzania perspective and Africa
in general.
The parties involved in the study included: Management and staff of AAS and NA.
The study employed questionnaires, interviews, content-analysis and the use of
various documents as the major instruments for gathering data. Data were analyzed
using Microsoft Word and Excel Applications and SPSS package version 11.5,
qualitative data were categorically organized.
The findings from the analysis of data discovered that Internal audits are designed to
evaluate the effectiveness of an operation's internal controls by first gathering
information about how a unit operates, identifying points at which errors or
inefficiencies are possible, and identifying system controls designed to prevent or
detect such occurrences. Findings revealed that IAS at AAS was more effective as
compared to NA as reflected in how indicators are adhered to.
Several issues that need to be addressed are commented. Recommendations are
thereof given on how to ensure effective operation, management and performance of
the IAS in domestic airline companies’ in Tanzania. An internal auditing system
must have the commitment of senior management. Without their approval, support,
and encouragement, the internal audit process is doomed for failure and worse-time
and money wasted. |
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