Browsing by Author "James, Martha"

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    The role of internal auditing on effective use of financial resources in government agencies: The case study of Morogoro urban water supply and sewerage authority (MORUWASA)
    (Mzumbe University, 2013) James, Martha
    This study was mainly aimed to find out the role of internal auditing on the effective use of financial resources in government agencies in Tanzania; the case of Morogoro Urban Water Supply and Sewerage Authority (MORUWASA), Morogoro Region. In such, the general objectives of the study was; to study the role of internal auditing on the effective use of financial resources in government agencies, and the specific objectives were; to establish the objective of having financial resources in local government agencies, to determine the effectiveness of internal auditing on improving the use of financial resources at MORUWASA, to find out problems encountered by the internal audit department in ensuring effective use of financial resources in MORUWASA, and to furnish recommendations for improvement in effective use of financial resources in MORUWASA. The study used a methodology, which encompassed; interview and questionnaire as methods for gathering data from the sample size of forty respondents. Likewise, findings were presented using figures (like; graphs, pie charts) and tables both illustrated by percentage rates. Based on the findings, this study concluded that internal auditing plays a significant role on the effective use of financial resources in government agencies. For, since internal audit came into effect, all blunders relating to financial misuse were mitigated. The study had also concluded that, the objective of having financial resources in Government Agency included; having the purchasing power and capability of meeting various expenses including; salaries, and many others. The study further concluded that, there was an effectiveness of internal auditing in improving the use of financial resources at MORUWASA, because, with the presence of internal audit, all procedures in meeting any expenses and in utilising any company’s resources could be followed. The study further concluded that, specific problems encountered by the internal audit department in ensuring effective use of financial resources included lack of consistency, lack of co-operation from peers, and many others. The study had recommended public servants to behave patriotically in their works. And employers would improve various motivational aspect as the way to mitigate the said problem. Other studies were recommended to touch either similar or different knowledge area so that they come out with facts which illustrate, or even extend these ones.