THE INFLUENCE OF MANAGEMENT SUPPORT ON THE PERFORMANCE OF INTERNAL AUDIT

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.