FACTORS INFLUENCING INTERNAL AUDIT OPERATIONS IN ELECTORAL BODIES: AN EMPIRICAL ANALYSIS OF TANZANIA ELECTORAL COMMISSION

Ngopa, Sosthenes Steven (2013) FACTORS INFLUENCING INTERNAL AUDIT OPERATIONS IN ELECTORAL BODIES: AN EMPIRICAL ANALYSIS OF TANZANIA ELECTORAL COMMISSION. Masters thesis, The Open University of Tanzania.

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Abstract

The main concern of this study was to analyse factors that influence internal audit operations in electoral bodies. Specifically, the study aimed at identifying the extent to which internal audit standards are adhered to at NEC; find out challenges facing effectiveness in internal audit at NEC, as well as find out how best the challenges can be addressed. The study was carried out in Dar es Salaam, at the NEC headquarters. The findings revealed inadequacies in adherence to internal audit standards, as indicated by a number of factors, such as failure to carry out internal audit regularly, lack of professional qualifications among internal auditors, as well as lack of objectivity in the internal auditing exercise. From these findings, it can be revealed that these inadequacies are a threat to the whole issue of accountability and good governance. The findings also revealed various challenges hindering effectiveness of internal auditing, such as lack of independence from employer, inadequate skills among internal auditors, inadequate facilities at the internal audit department, inadequate funds to carry out internal audit, inadequate cooperation among staff, limited transparency and openness, as well as lack of commitment from management staff to be the major challenges. In particular, lack of independence and autonomy from the employer are notable bottlenecks. The respondents gave a number of recommendations on strategies to adopt in order to enhance effectiveness in Internal Audit at NEC.

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