Abstract:
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ABSTRACT
The general objective of the study was to investigate the effectiveness of internal audit in
improving the performance of local government authorities in Tanzania using Kakonko District
Council in Kigoma Region as a case study. The independent variables included professional
competence; independency and adherence to standards by internal auditors respectively that
were all checked to see their individual influence on the performance of Kakonko District council.
Cross-sectional study design was used where data was collected through questionnaires and
interview from a sample size of 65 respondents collected purposively. Desciptive data were
later analyzed using frequencies and percentages by the aid of Statistical Packages for Social
Science (SPSS), while qualitative data from interviews were analysed using content. The
findings showed that internal auditors at Kakonko DC had relevant professional competence,
also the internal auditors were independent and given access to all council records showing
their autonomy in dealing with auditing matters. Moreover the internal auditors adhered to
standards as evidenced with their pre and post audit meetings, collaborative planning, execution
and communication. Given the limited schedule that the study was conducted upon, it will be
pivotal to conduct a nationwide study on the effectiveness of Internal Auditing toward the
performance of Local Government Authorities in Tanzania
