Effectiveness of Internal Audit in Enhancing Financial Management in the Ministry of Home Affairs, Case of Fire and Rescue Force Dar es Salaam- Tanzania.

Dogani, Ruth Peter (2020) Effectiveness of Internal Audit in Enhancing Financial Management in the Ministry of Home Affairs, Case of Fire and Rescue Force Dar es Salaam- Tanzania. Masters thesis, The Open University of Tanzania.

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Abstract

When effectively managed, internal auditing becomes an important element in helping an organization achieve its objectives. The study aimed to investigate the effectiveness of internal audits in enhancing financial management of the Fire and Rescue Force departments using the case of the Fire and Rescue Force department and find out challenges facing effectiveness in internal audit. The study was conducted using different data collection methods including interview, questionnaires, and secondary data collection. Most of the respondents were from Accounting and Internal Audit sections in Fire and Rescue Force department. The results of this study revealed that internal audit units in the Fire and Rescue Force department are effective; their effectiveness was due to several factors; including the independence of internal auditors, roles of the audit committee, and resources to internal auditors, due care, training and promotion. These factors positively affect the effectiveness of the internal audit unit; as a result, they make internal audit practice to be effective within the institution. It was recommended that; strengthening the independence of internal auditors, improvement of Audit committee functions and compositions, improving communication right of Internal Auditors, increasing resources to internal auditors, improving access of information, and complying with International Professional Practice Framework by IIA. It is further recommended that the implementation should not be limited to removing the internal audit function under the Accounting Officer but rather implementing it in a way that enables the creation of a well-structured and effective Internal audit service capable of delivering high quality of service to the Tanzania Public sectors. Keywords: Auditing, Internal Auditing, Financial Management, Fire Risk.

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