Effectiveness of Internal Audit in Improving the Perfomance of Local Government Authorities in Tanzania

Abstract

vi 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