Browsing by Author "Kitojo, Christian"

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    Impact of internal audit efficiency on effectiveness of financial management in public sector organizations: A case study of local government authorities in Shinyanga Region
    (Mzumbe University, 2014) Kitojo, Christian
    The motive of this study was to evaluate the impact of internal audit efficiency in improving financial management effectiveness in public sector, specifically just after establishment of the Internal audit General Division (IAGD). Fifty-eight responses from six district councils at shinyanga region were gathered using questionnaires, interviews and documentations and they were analyzed using descriptive analysis, simple and multiple regression from excel and SPSS software programs. The findings revealed that there was inefficiency of internal audit units that is two out of six councils had efficiency while the rest were not efficient. In addition, it found that two out of six councils had better in financial management. Moreover, there a positive was relationship between internal audit efficiency and financial management effectiveness in Shinyanga LGAs. It seems to be strong with positive correlation of about 87.3%. Results also revealed that there were many factors that hindered financial management effectiveness these included: poor leadership in finance department, low salary, political interference and inconsistency of government policies. In the meantime, inadequate resources, lack of experience and poor relationship between internal audit efficiency and financial management effectiveness were main factors hindered efficiency of the internal audit. This study recommends the government and responsible agencies to increase efforts in ensuring the internal audits in public sector are strengthened in order to meet citizen’s expectation towards public funds