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This study investigated the implementation of Internal Audit Recommendations in the Local Government Authorities (LGAs) in Dar es Salaam Region. The study employed survey design in which structured research questionnaire was involved. We applied drop and pick technique which resulted into 54 usable questionnaires. The researcher used Descriptive Statistics and Multiple Regression Analysis to examine the implementation of internal audit recommendations in the LGAs.
The study found that, there is a satisfactory degree of Implementation of Internal Audit Recommendations. It was further found that, unclear IA Recommendations, shortage of qualified staff and inadequate management support hinders implementation of IA Recommendations in the selected LGAs in Dar es Salaam Region. The study also revealed that, factors which significantly influence implementation of IA recommendations are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities.
From the findings of the study it was concluded that, factors which influence implementation of IA Recommendations in the LGAs are Involvement of Senior Management, Annual CPD hours, IA trainings, Size of IA Unit and Non-performance of non-audit activities.
Finally, the study recommends that, the rest of the LGAs should learn from the Dar es Salaam Region on how the Internal Audit Recommendations are implemented. In addition, further studies should be carried on in relation to Implementation of Internal Audit Recommendations not only in Dar es Salaam Region, but also in the rest of the LGAs. This could involve District Councils and not Municipal Councils. |
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