Abstract:
The public universities in Morogoro region are important wings of the Ministry of
Education, Science and Technology (MOE) in Tanzania in providing higher education.
The aim of this study was to assess the influence of Management support on internal audit
performance in public universities in Morogoro region. The specific objectives of the
study were; to examine the effect of resources allocation on performance of internal audit
in public universities in Morogoro region, to examine the influence of training on
performance of internal audit in public universities in Morogoro region, and lastly to
determine the effect of implementation of audit recommendation on performance of
internal audit in public universities in Morogoro region. The study was underpinned on a
theory of resource dependency theory. The population of the study was 112 people in
which 86.6% of the population were the sample that was used to obtain data that was
equivalent to 97 people. The study followed descriptive design. Primary data was collected
by the use of questionnaires. The descriptive and regression analysis were employed for
analyzing data. Data was the presented using tables and figures. The relationship between
variables was archived through multiple regression analysis, and the result founded that,
all three variables had positive significance relationship with influencing performance of
internal audit in public universities in Morogoro region, where by training were founded
to be the greatest factor that influence performance of internal audit in public universities
in Morogoro region, followed by recommendation implementation and the least factor was
resource allocation. All components that contribute to better resource allocation on audit
practices must be employed and well organized in order to facilitate efficiency
performance of internal audit in public universities in Morogoro region. Also all possible
training strategies which are suitable for performance of internal audit in public institution
must be employed and well assessed in order to foster performance of internal audit in
public institutions and the management in public institutions do not be reluctant on
implementing all audit recommendations. The study recommends that resources should
be directed toward training, for it hold the key to the performance of internal audit.
