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Factors influencing effectiveness of internal audit function in Tanzania local government authorities

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dc.creator Wangilisasi, Selina
dc.date 2022-03-11T12:13:44Z
dc.date 2022-03-11T12:13:44Z
dc.date 2021
dc.date.accessioned 2022-10-20T14:40:08Z
dc.date.available 2022-10-20T14:40:08Z
dc.identifier Wangilisasi, S. (2021). Factors influencing effectiveness of internal audit function in Tanzania local government authorities(Master's dissertation). The University of Dodoma, Dodoma
dc.identifier http://hdl.handle.net/20.500.12661/3476
dc.identifier.uri http://hdl.handle.net/20.500.12661/3476
dc.description Dissertation (Msc Accounting and Finance)
dc.description The study assessed the factors affecting the effectiveness of internal audit function in Tanzania Local Government Authorities. Specific objectives were to assess the influence of quality assurance review on the effectiveness of internal audit function, to assess the influence of information technology on the effectiveness of internal audit function and to examine the influence of internal audit charter on Local Government Authorities. The study used cross-sectional and correlational designs. Collection of data was done via email by sending 370 questionnaires to internal audit managers and internal audit officers of 185 LGAs of which 210 respondents responded to the questionnaire. Analysis of data was done by using descriptive statistics and multiple linear regressions. The study revealed that quality assurance review is effectively performed in Tanzania Local Government Authorities. Additionally, it was revealed that internal auditors are not fully equipped in the use of information technology in Tanzania Local Government Authorities. Moreover, the study revealed that internal audit charter is adhered to in Tanzania Local Government authorities. It is recommended that Tanzania’s LGAs should improve the quality assurance review, the information system used and the internal audit charter since these variables have a good impact towards the effectiveness of the internal audit function.
dc.language en
dc.publisher The University of Dodoma
dc.subject Internal audit function
dc.subject Local government authorities
dc.subject Quality assurance
dc.subject Information technology
dc.subject Internal audit charter
dc.subject Tanzania
dc.title Factors influencing effectiveness of internal audit function in Tanzania local government authorities
dc.type Dissertation


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