| dc.creator |
Mosha, Angel |
|
| dc.date |
2016-03-08T17:01:55Z |
|
| dc.date |
2016-03-08T17:01:55Z |
|
| dc.date |
2014 |
|
| dc.date.accessioned |
2018-03-24T12:04:56Z |
|
| dc.date.available |
2018-03-24T12:04:56Z |
|
| dc.identifier |
http://hdl.handle.net/11192/860 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/860 |
|
| dc.description |
A Dissertation submitted in Partial Fulfillment of the Requirements for the Award
of the Degree of Master of Science in Accounting (Msc-A&F) and Finance of
Mzumbe University Dar es Salaam Campus College. |
|
| dc.description |
The research centred on the use of auditing to improving public sector management using
KIBAHA TOWN COUNCIL (KTC) in the Coast Region, as a case study. The main issue
that guided this study was whether the internal audit department is discharging its
responsibilities effectively. The objective of this study was to assess the effectiveness of
internal audit as an instrument for improving the management in the public sector in
Tanzania.
In realizing its objective, the study has employed a case study design which has provided
the opportunity to such techniques as questionnaires, interviews, observations and
documentary review in the data collection process. The target population of this study
targeted the KTC employees who formed 69 respondents. The data obtained in this
research provided descriptive statistics and narrations. The study also used a multivariate
regression analysis to determine the relationship between the independent variables and
the dependent variable.
The study found that management support had the greatest effect to the internal audit
department as an instrument towards improving management practices at Kibaha Town
Council. This factor is followed by risk monitoring and on the other hand the internal
controls were found to have the least effect. The study recommends that in order for the
council to be effective in its operation and service delivery it needs to pay attention to the
contribution of internal auditing on its operations. This should go hand in hand with
instituting risk mitigation in council’s internal auditing operation. Staffing of the internal
audit should be considered critical for the effectiveness of the council internal audit
department. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
internal audit |
|
| dc.subject |
instrument for Improving management |
|
| dc.title |
Effectiveness of internal audit as an instrument for Improving management in the public sector: A case study of kibaha town council |
|
| dc.type |
Thesis |
|