Accounting and Finance

Permanent URI for this communityhttp://192.168.30.20:4000/handle/123456789/259

Welcome to the Accounting and Finance Community at the School of Business, Mzumbe University (SoB MUIR)! Our Institutional Repository is a central hub for academic excellence, featuring a wide range of research, theses,dissertations, and contributions from our faculty and students. We focus on the latest in financial management, accounting, and economic trends, encouraging researchers, students, and professionals to explore our work. Our community is dedicated to advancing knowledge, fostering innovation, and highlighting our achievements in accounting and finance. Join us as we contribute to the evolving field of financial education and research.

Browse

Filters

20131

Settings

Author: search.filters.author.Mkwe, Thomas V.Subject: search.filters.subject.Corporate governance

Search Results

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Effectiveness of audit committees in achieving independence of internal audit: A case study of Tanzania Petroleum Development Corporation (TPDC)
    (Mzumbe University, 2013) Mkwe, Thomas V.
    The role of the audit committee and the internal audit function in corporate governance has grown in recent years. In that context, the audit literature and practice has underlined the increasingly important role of support and interaction between the audit committee and the internal audit with the aim to improve the corporate governance quality. The purpose of this paper is to examine the effectiveness of audit committee in achieving the independence of internal auditor. Data were collected by means of questionnaires and interviews addressed to chief internal auditor, auditors, TPDC staff and the audit committee also by means of documentary sources The results suggest that the expertise and frequency of meetings of the audit committee have a positive impact on audit committee interaction with internal audit, while the size of the audit committee affects negatively this interaction. However, audit committee independence has no effect on audit committee relation with the internal audit function.