The contributions of internal audit in Management control systems in public sector: A case of court of appeal
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Mzumbe University
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A Dissertation Submitted to Mzumbe University Dar-Es-Salaam Campus
Business School in Partial/ Fulfilment of the Requirements for the Award of
Master of Science in Accounts and Finance (Msc. A&F) of Mzumbe University
The study was conducted at Court of Appeal which is located in Dar es salaam region with objective to assess the contributions of the internal audit in management control system of the organisation in public sector a case of Court of Appeal. A sample of 40 respondents was used in the study which involved both management staff (heads of departments) and the floor workers. Simple random sampling and the purposive sampling techniques were used to select sample respondents from the population. Questionnaires, documentation and interviews were used to collect both primary and secondary data. Scientific Package for Social sciences (SPSS) was used to analyse data. The results suggested that organisation had the internal audit function carried out by the internal audit unit which was under the department of finance, but the internal audit function had not contributed much to the attainment of the organisational goals. This was due to the various challenges including lack of strong management support, management interference in the functioning of the internal audit unit, employees wrong perceptions that it is just formality and adds useless cost, shortage of skilled manpower in internal audit unit in comparison to the size of the organisation, lack of independence of the internal auditors, lack of staff training to internal audit unit, and lack of enough fund to carry the internal audit function effectively.
The study was conducted at Court of Appeal which is located in Dar es salaam region with objective to assess the contributions of the internal audit in management control system of the organisation in public sector a case of Court of Appeal. A sample of 40 respondents was used in the study which involved both management staff (heads of departments) and the floor workers. Simple random sampling and the purposive sampling techniques were used to select sample respondents from the population. Questionnaires, documentation and interviews were used to collect both primary and secondary data. Scientific Package for Social sciences (SPSS) was used to analyse data. The results suggested that organisation had the internal audit function carried out by the internal audit unit which was under the department of finance, but the internal audit function had not contributed much to the attainment of the organisational goals. This was due to the various challenges including lack of strong management support, management interference in the functioning of the internal audit unit, employees wrong perceptions that it is just formality and adds useless cost, shortage of skilled manpower in internal audit unit in comparison to the size of the organisation, lack of independence of the internal auditors, lack of staff training to internal audit unit, and lack of enough fund to carry the internal audit function effectively.
Keywords
internal audit, Management control systems