Abstract:
This study aimed to assess the role of Internal Auditing in enhancing good governance in Tanzania
Local Government Authorities the case of Ikungi District Council. Specifically the study focused on
to examine the effects Internal control compliance, Risk management practices and Coordination
between management and internal auditors on good governance
The study adopted descriptive research design and a sample of 73 respondents was selected from
Ikungi District council using purposive sampling technique. Data collection methods included
questionnaire. Quantitative data were analyzed using descriptive statistics and multiple linear
regression analysis. The study found out that there is significant and positive relationship between
internal control compliance, risk management practices, coordination between management and
internal auditors with good governance. Therefore, the study concludes that internal control
compliance, risk management practices and coordination between management and internal
auditors enhance good governance at Ikungi District council.
Therefore, the study recommends Local government authorities, to enhance the role of internal
auditors by Internal control compliance, Risk management practices and Coordination with
management and internal auditors that by one way or the other will influence good governance of
the organization.
This can be done by Strengthen Risk management practices through risk identification, risk
mitigation and Risk evaluation strengthen Internal control compliances through Control activities,
Control environment and conducting regular Monitoring activities Also strengthen Coordination with
management and internal auditors through Information Sharing Platform and Audit Timelines and
Schedules.
