An assessment of autonomy and objectivity of Internal auditors in public sectors A case of ministry of education and vocational Training
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Mzumbe University
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A Dissertation Submitted in Partial/Fulfilment of the Requirements for Award
of the Degree of Master of Science in Accounting and Finance (Msc A&F) of
Mzumbe University
Autonomy and Objectivity are pillars in auditing profession; Autonomy and objectivity are the cornerstone of the auditing profession since they are the foundations of the public’s trust (Lindberg G.H, Liason Z,Gregoy R.Haworth P, 2004). People use these words interchangeably though they are different and mostly are used simultaneously, because in auditing professional autonomous is a great house in which it you will find objectivity.This is because autonomy is a freedom from dependancy or being influenced while objectivity is being honest. The main goal of this study was to assess the state of internal auditor’s autonomy and objectivity in Public sectors.Specific areas of concern were; to examine the extent of internal auditors rotation in Public Sector, to examine the proportion of auditors payment (rewards) to their work, to examine internal auditor’s financial dependence on carrying out their duties, and to examine assurance and consulting services offered by internal auditors to these twin services. Data were collected from 100 respondents who were selected using specific judgment sampling at the Ministry of Education and Vocational Training headquarters using questionnaires, documentation, observation and interviews. The findings of the study show that the state of internal auditor’s autonomy and objectivity is very poor there for a lot is needed to enable them to perform autonomously and objectively. The study strongly advises more efforts to be done continuously to ensure that internal auditors are operating in an environment that enable them to work autonomously and objectively to enable them to create a credible image from the public.
Autonomy and Objectivity are pillars in auditing profession; Autonomy and objectivity are the cornerstone of the auditing profession since they are the foundations of the public’s trust (Lindberg G.H, Liason Z,Gregoy R.Haworth P, 2004). People use these words interchangeably though they are different and mostly are used simultaneously, because in auditing professional autonomous is a great house in which it you will find objectivity.This is because autonomy is a freedom from dependancy or being influenced while objectivity is being honest. The main goal of this study was to assess the state of internal auditor’s autonomy and objectivity in Public sectors.Specific areas of concern were; to examine the extent of internal auditors rotation in Public Sector, to examine the proportion of auditors payment (rewards) to their work, to examine internal auditor’s financial dependence on carrying out their duties, and to examine assurance and consulting services offered by internal auditors to these twin services. Data were collected from 100 respondents who were selected using specific judgment sampling at the Ministry of Education and Vocational Training headquarters using questionnaires, documentation, observation and interviews. The findings of the study show that the state of internal auditor’s autonomy and objectivity is very poor there for a lot is needed to enable them to perform autonomously and objectively. The study strongly advises more efforts to be done continuously to ensure that internal auditors are operating in an environment that enable them to work autonomously and objectively to enable them to create a credible image from the public.
Keywords
Internal auditors