COSTECH Integrated Repository

An assessment of the factors that determine effectiveness of internal audit in managing public funds: a case of Dodoma municipal council

Show simple item record

dc.creator Nyaruga, Bukama
dc.date 2019-07-13T12:08:18Z
dc.date 2019-07-13T12:08:18Z
dc.date 2015
dc.date.accessioned 2022-10-20T14:39:52Z
dc.date.available 2022-10-20T14:39:52Z
dc.identifier Nyagura, B. (2015). An assessment of the factors that determine effectiveness of internal audit in managing public funds: a case of Dodoma municipal council. Dodoma: The University of Dodoma.
dc.identifier http://hdl.handle.net/20.500.12661/621
dc.identifier.uri http://hdl.handle.net/20.500.12661/621
dc.description Dissertation (MA Business Administration)
dc.description The study was about an assessment of factors that determine the effectiveness of the internal audit in managing public funds. Internal auditing is important in any organization since it helps to understand and to be aware of how the organization resources were utilized effectively. The study was carried out at Dodoma Municipal Council (DMC), through which both primary and secondary data were used. Respondents were selected from the management of DMC, internal audit department and finance department; then quantitative and qualitative methods were employed for the study. Findings of the study have revealed that, factors that hindered the effectiveness of audit included employees' experience and skills, lack of independence to auditors, lack of advanced technological equipment’s like computers and improper record keeping. The study also entailed factors which could be used to ensure the effectiveness of internal audit as the employment of skilled personnel and training to internal auditors. Internal auditors must be independent and the management should work on the recommendations provided in the auditor’s reports. The study concluded that the effectiveness of the internal audit is very important to ensure the required performance for any organization. In addition, the effectiveness of the internal audit is necessary for a strong internal control system. The study recommended that audit activities must be conducted frequently and follow the rules and regulations issued by NBAA.
dc.publisher The University of Dodoma
dc.subject Internal audit
dc.subject Auditing
dc.subject Organization auditing
dc.subject Dodoma Municipal Council
dc.subject DMC
dc.subject Public finance
dc.subject Public funds
dc.subject Public funds management
dc.subject Financial management
dc.subject Internal auditing
dc.subject Audit
dc.title An assessment of the factors that determine effectiveness of internal audit in managing public funds: a case of Dodoma municipal council
dc.type Dissertation


Files in this item

Files Size Format View
BUKAMA NYARUGA.pdf 627.6Kb application/pdf View/Open

This item appears in the following Collection(s)

Show simple item record

Search COSTECH


Advanced Search

Browse

My Account