Abstract:
A research on the performance of Internal Audit functions in LGA in local government authorities in Tanzania was done at the Korogwe District Council. And twenty five respondents participated in the study. The general objective was to investigate the performance of Internal Audit functions in Local Governments. Specific objectives were; to determine the extent Internal Auditors in Local Governments have required competences to carry out their duties as per contemporary profession practice, to investigate challenges facing Internal Auditors in performing their duties and how best the Internal Audit functions can be improved in Local Governments and also to determine the extent challenges facing Internal Auditors in performing their duties in Local Governments. Research design used was a case study design and research approach used were both Qualitative and quantitative.
The following data collection methods were used; interviews, documentary review and observations. Data collection instruments used were, Questionnaires, Documentary review guide and observation Schedule. Analysis of data was done based on research objectives.
Findings indicates that; With regard to competences required by internal auditors to carry out their duties, findings indicate that very few have required qualifications, while others have no. With regard to the challenges facing internal auditors in the performing their duties, findings indicated that issues such as shortage of funds, lack of independence, lack of Cooperation of internal audit unit with other departments are the main challenges which facing internal auditors.
Recommendations put forward are; The Korogwe DC should allocate funds to internal audit unit to facilitate training, allowances and acquisition of facilities needed by internal audit unit function. The same research to be done in other local governments in Tanzania. This will enable different researchers on the same problems studied to emerge with convergent solutions plus recommendations.
