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Assessment of Effectiveness of Audit Committee in the Public Sector in Tanzania: A Case of National Examinations Council of Tanzaniain

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Show simple item record Haonga, Fredy J 2020-11-16T05:18:28Z 2020-11-16T05:18:28Z 2020
dc.identifier.citation APA en_US
dc.description A Dissertation Report Submitted to Mzumbe University in Partial Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance of Mzumbe University en_US
dc.description.abstract Public sector audit committee is a major mechanism used by governments to monitor management's behavior in the sector to enhance proactive oversight of financial, compliance reporting and disclosure process. The main concern of this study was to assess the effectiveness of audit committee of the public sector of Tanzania. Specifically, the research focused at assessing the factors influencing the effectiveness of AC of the public sector entities in Tanzania; examining impact of audit committee independence on the effective functioning of audit committee of the public sector; examining the relationship between quality of audit with the audit committee; and examining factors hindering the effective functioning of audit committees in the public sector. The researcher used a case study design and the study was carried out in Dar es Salaam, at the NECTA headquarters. Data were collected using mostly questionnaires and where complimented by interview and documentary review. Descriptive statistics was used to analyze data which included; percentages, frequencies, and mean. Also, Microsoft Excel was employed to process data. The findings revealed that inclusion of a member in the audit committee with current accounting and financial management experiences; frequency of meeting and diligence of AC; audit committee members‟ independence; inclusion of majority of non-executive/directors members in the audit committee; and reasonable size of audit committee are the essential factors for effectiveness of audit committee of public sector. Also, the study emphasizes on effectiveness of audit committee which is capable to execute its oversight role and responsibilities in relation to quality of audit in the public sector. However, the study revealed several institutional and structural factors hindering the efficiency of audit committees in performing their obligations. To resolve the challenging factors, it is recommended among others that the URT Guidelines for Audit Committees in the public sector (2013) be revised to enhance its effective functioning in the public sector in Tanzania. en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject effectiveness of audit committee en_US
dc.title Assessment of Effectiveness of Audit Committee in the Public Sector in Tanzania: A Case of National Examinations Council of Tanzaniain en_US
dc.type Thesis en_US

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