Benefits of value for money in public service Rojects the case of National Audit Office Of Tanzania
| dc.creator | Chezue, Bernard Brun | |
| dc.date | 2016-03-08T08:38:45Z | |
| dc.date | 2016-03-08T08:38:45Z | |
| dc.date | 2013 | |
| dc.date.accessioned | 2018-03-24T12:04:56Z | |
| dc.date.available | 2018-03-24T12:04:56Z | |
| dc.description | A dissertation submitted to Mzumbe University Dar es Salaam Campus College in partial/ fulfillment of the requirement for Masters of Accounting and Finance (A & F) of Mzumbe University. | |
| dc.description | This research dissertation is on the benefits of value for money auditing in public service projects. The research was conducted as a case study at National Audit Office of Tanzania (NAOT) headquarters in Dar - es - salaam for the period of 2012/13 in fulfillment of the requirements for award of the degree of Masters of Science in Accounting and Finance (MSc A & F) of Mzumbe University. The main objective of this study was to find out the cause and effects, and suggests the possible measure for detecting and preventing of the frauds, misuse of resources activities that led to negative or zero impact to the societies concerned and thus they proved failure or great loss as a result increases the burden to the government and undermine development of the country. In order to carry out this study the researcher put much emphasis on various key aspects including understanding of both, internal and external auditing systems as well as technical audit unit department of ministry of finance at the time, so as to cross check if value for money audit principles was applicable in public service projects where by performance audit department is responsible for supervising all national projects for development of the people and country at large. The researcher collected primary and secondary data through observation, participation, interview, documentary sources and inspection. Qualitative research technique adopted so as to elaborate the uses of quantitative. It was observed that proper use of public funds especially tax payer’s money, viability of important projects like road and water projects as well as accountability of all responsible officers to the project concerned. It was further observed that VFM auditing is not a popular approach for auditing among public official. It is suggested that few number of government’s auditor have experience in VFM audit, no universal criteria have been established for evaluating 3 E’s (economy, efficiency and effectiveness) and auditee’s biasness on VFM audit that is to unveil their misuse as the results to be sued/dismissal from their jobs. | |
| dc.identifier | http://hdl.handle.net/11192/846 | |
| dc.identifier.uri | http://hdl.handle.net/11192/846 | |
| dc.language | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | Benefits of value for money | |
| dc.title | Benefits of value for money in public service Rojects the case of National Audit Office Of Tanzania | |
| dc.type | Thesis |