Abstract:
Internal audit effectiveness is a very important tool to monitor and control all activities within the organization. Therefore, this study intended to investigate the effectiveness of the internal audit on the performance of the public sector in Tanzania. The study used qualitative data which were collected using questionnaires from the sample of 64 respondents. Furthermore, inferential statistics were involved to establish the relationship between constructs. The study found that the main challenges facing internal audit control in a public organization include a lack of sufficient resources in audit departments, lack of manpower incentives, and poor remuneration leading to fraudulent and poor performance and a lack of sufficient internal audit knowledge and sufficient staff. The regression result has shown the existence of a positive and significant relationship between internal audit opinion consideration in the financial management of public sectors, internal audit effectiveness, and public sector performance. The researcher recommended that all public organizations must have an internal audit control department to ensure their financial statement are accurate and the process and entries being made to generate are reliable.
