Abstract:
The aims of the study were to examine the Roles of internal audit Unit on risk management in Local government Authorities a case study in Shinyanga Municipal Council in Shinyanga region.
Responding to this research I focused on three specific questions:
i. What is the role of internal audit function on risk management processes in Local Government Authorities
ii. What are risks faced by the Councils in Shinyanga
iii. What is the status of risk management in the Local Government Authorities?
Data were collected through interviews and the use of questionnaires. Questionnaires were submitted to the respondents. The respondents included senior management, heads of department, internal audit unit, Audit committee and other staff. The study used both structured and unstructured questionnaires to collect data. The data collected was analyzed by the use of descriptive statistics, where frequencies and percentages were used. Analyzed data was validated, coded and presented in tables. Once the data had been gathered and coded, it was programmed into statistical analysis package. (SPSS)
The sample size of 67 respondents comprised of Senior management, heads of departments, sectional heads, Internal audit unit, Audit committee, Supervisory staff, and operational staff. The research revealed that the Shinyanga Municipal Council had made significant efforts to comply with various laws, rules, regulations and other directives that are useful in risk management.
The results of this research gave way to the recommendation that risk management in Local Government Authorities should be managed by the heads of departments.
