Factors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO)

Simple item page
dc.contributor.authorMussa, Saleh Juma
dc.date.accessioned2024-05-20T08:06:56Z
dc.date.available2024-05-20T08:06:56Z
dc.date.issued2015
dc.descriptionDissertation Submitted in Partial/Fulfillment of the Requirements for the Award of Master of Science in Accounting and Finance (MSc) of Mzumbe University
dc.description.abstractThis study aimed to assess factors contributing to poor performance of Internal Auditing in Public sectors in Zanzibar. The study based on examining the roles of internal Audit in minimizing the chance of misused and mismanagement of public resources, also determine the reliance of External Auditors on Internal Auditors works and to examine the challenges faced by internal Auditors in implementing their duties in public sector. The study was conducted in Zanzibar west urban region at Zanzibar Electricity Corporation, Zanzibar Insurance Corporation, Office of Controller and Auditor general and Ministry of Finance. The questionnaires and interviews were used to gather information from the respondents in which random sampling was used to get the senior officers from the targeted departments, internal auditors, external auditors and accountant. The study adopted both qualitative and descriptive statistics approach The study found that there were numbers of factors that contribute to the poor performance of Internal Audit in public sectors in Zanzibar which include less independence of Internal Auditors, poor response of top management on recommendation made by Internal Auditors, limited scope of service of Internal Auditors, competence of Internal Auditors, ineffective planning of audit work, lack of availability sufficient resources and poor communication between Internal Auditors and Management. In conclusion the study recommended that the government of Zanzibar in order to improve the performance of Internal Audit Unit, it should make Internal Audit be impartial unit offering services to the organization with professional integrity and high ethical standards based on acknowledged best practice.
dc.description.sponsorshipRevolutionary Government of Zanzibar
dc.identifier.citationAPA
dc.identifier.urihttps://scholar.mzumbe.ac.tz/handle/123456789/770
dc.language.isoen
dc.publisherMzumbe University
dc.subjectInternal auditing
dc.subjectExternal Auditing
dc.subjectpublic sector
dc.subjectZanzibar Electricity Corporation
dc.subjectPublic funds misappropriation
dc.subjectRisk based audit plan
dc.subjectThe Policeman Theory
dc.subjectThe Lending Credibility Theory
dc.subjectAgency Theory
dc.titleFactors contributing to poor performance of internal auditing in public sector: A case study of Zanzibar Electricity Corporation (ZECO)
dc.typeThesis
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Mussa, S. J.- SoB.- (MSc A&F) . -2015.pdf
Size:
833.69 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Dissertations (Masters)-A&F.-SOB