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| Assessment of Factors Hindering Internal Audit Best Practice in Public Institutions: A case study of Tanzanian Local Government Authorities |
Muhsin M. Danga, Crispin Mkonyaand Eliakundi Samanya
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Abstract:
: The purpose of this study was to assess the effectiveness of internal audit functions in selected councils using exploratory sequential design. The sample size of the study constituted one hundred (100) respondents. Purposive sampling procedure was adopted for getting the full picture on the functions of internal audit office in Tanzania. The study was conducted in Dar es Salaam Region which involved four councils namely: Ilala, Kinondoni, Temeke and Ubungo.The study results revealed ineffective of internal audit functions in the following aspects; many respondents strongly disagreed with the: Resources availability for Auditing Practices, Independence of auditing operation in LGAs, Cooperation from heads of departments in getting reports, the Qualification and appreciation of Internal Auditing Works and good governance and accountability from top executive/high management.Generally, the study results recorded ineffective of internal audit practices in LGAs since high percentage of the respondents claimed that the powers and responsibility of internal audit are neglected by the system particularly the authority. To attain effective internal auditing performance, deliberate efforts must be made to strengthen and empower the office of internal audit. This could be attained by having the capacity to hire qualified personnel, and acquire important working tools for carrying out its day to day mandated functions. In addition to that, interference from government officials should also be discouraged to enable the office carry out its functions autonomously and independently. From these highlighted factors, this study recommends further researches to be conducted on factors affecting internal audit functions by scaling-up the study scope.
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