Abstract:
The study was conducted at Court of Appeal which is located in Dar es salaam
region with objective to assess the contributions of the internal audit in management
control system of the organisation in public sector a case of Court of Appeal.
A sample of 40 respondents was used in the study which involved both management
staff (heads of departments) and the floor workers. Simple random sampling and the
purposive sampling techniques were used to select sample respondents from the
population. Questionnaires, documentation and interviews were used to collect both
primary and secondary data. Scientific Package for Social sciences (SPSS) was used
to analyse data.
The results suggested that organisation had the internal audit function carried out by
the internal audit unit which was under the department of finance, but the internal
audit function had not contributed much to the attainment of the organisational goals.
This was due to the various challenges including lack of strong management
support, management interference in the functioning of the internal audit unit,
employees wrong perceptions that it is just formality and adds useless cost, shortage
of skilled manpower in internal audit unit in comparison to the size of the
organisation, lack of independence of the internal auditors, lack of staff training to
internal audit unit, and lack of enough fund to carry the internal audit function
effectively.
