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The Effectiveness of Internal Audit function as a tool for Improving Public Financial Management: The Case of Ulanga District Council

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Show simple item record Alphonce, F 2020-07-09T15:44:51Z 2020-07-09T15:44:51Z 2013
dc.description A Dissertation Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science in Accounting and Finance (MSc-A&F) of Mzumbe University en_US
dc.description.abstract The study aims at examining the effectiveness of internal audit function in Tanzania LGAs since the aim of internal auditing is to improve the organisation efficiency and effectiveness through constructive critics‟. There is no possibility of effective supervision in all of the organisation activity details and reliability of financial and non-financial reporting and proper utilization of scarce resources. So one of the best and may be most important instruments available to management for solving this problem is using internal auditors services. It assesses the role of internal auditors in ensuring effective internal audit function as a tool for improving public financial management at local government level a case of Ulanga District Council. The methods employed for data collection is only primary source, which involved the use of questionnaires, interviews, observations and official documentary reviews. The study used a sample size of 50 respondents of which only 45 were accessed which comprised staff of accounting, internal audit, procurement and supplier, Audit committee, Economic and financial committee, Agriculture and cooperatives, Secondary and primary school departments, Health department and village finance committees. The main findings of the study include among others, lack of proper independent exercise by the internal auditors, understaffing on the side of internal audit department, internal control system is weak towards financial and other controls and non-adherence by auditors to general audit standards. The study recommends the internal auditors should exercise a degree of independence in performing their duties; internal control system should be continuously reviewed in such a way that it will prevent any act of financial crimes and detection of fraud. Moreover, LGAs should establish a scheme for internal auditors training from time to time because it will enhance their operational capacities and skills in administering the internal control system by way of attending professional seminars, workshops and symposiums above all adding more staff who are qualified and competent to offer quality services en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject Internal Audit function en_US
dc.subject Public Financial Management en_US
dc.title The Effectiveness of Internal Audit function as a tool for Improving Public Financial Management: The Case of Ulanga District Council en_US
dc.type Thesis en_US

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