The role of internal auditors in fighting corruption: In Selected public organizations in Tanzania
| dc.creator | Mkenda, Bibiana W. | |
| dc.date | 2016-08-05T11:52:58Z | |
| dc.date | 2016-08-05T11:52:58Z | |
| dc.date | 2013 | |
| dc.date.accessioned | 2018-03-24T11:52:25Z | |
| dc.date.available | 2018-03-24T11:52:25Z | |
| dc.description | A Dissertation Submitted in Partial /Fulfillment of the Requirements for Award of the Degree of Masters of Business Administration in Corporate Management of Mzumbe University | |
| dc.description | The research aimed to assesses the role played by internal auditing practices in fighting corruption within Tanzania public sector. The study objectives were accomplished by studying and evaluating how social-political factors influence technical auditing, the relationship between internal audit control system and The Prevention and Combating of Corruption Bureau in combating the roots of corruption, formal communication procedures in reporting detected corruption and identification of the main challenges hinder effective auditing and anti-corruption practices in public sectors. The study combined diagnostic and descriptive research design on which quantitative data was collected from a sample of 65 respondents whom were randomly selected from the population sample. Data analysis was done by SPSS program where descriptive analysis was done to present descriptive data interpreted into frequencies, percentage, mean and standard deviations. Findings of the study have shown that existence of maximum tension and political influence, bureaucratic policies and organizational powers interfere with the inspection power entitled to internal auditors by restricting them to use departmental laws and regulations only when investigating staff in interpreting various rules, in explaining various practices, in sharing some of the confidential information that they may possess or discussing technical details of operations and not in reviewing them. This restricts accountability and transparency practices as majority of the respondents reported not to fulfill their professional responsibilities in reporting of the detected frauds and corruption opportunities. Lastly study findings recommends that public sector organizations should solve challenges facing auditors and should have to pay attention for auditors’ motivation such as training opportunities, provision of technological skills and enforcing each auditee to implement audit recommendations. | |
| dc.identifier | http://hdl.handle.net/11192/1551 | |
| dc.identifier.uri | http://hdl.handle.net/11192/1551 | |
| dc.language | en | |
| dc.publisher | Mzumbe university | |
| dc.subject | fighting corruption | |
| dc.title | The role of internal auditors in fighting corruption: In Selected public organizations in Tanzania | |
| dc.type | Thesis |