Factors Affecting Performance of Internal Audit Function in Tanzania Local Government Authorities: A Case of Lindi Region.

Emmanuel, Alphonce Mzerengi (2025) Factors Affecting Performance of Internal Audit Function in Tanzania Local Government Authorities: A Case of Lindi Region. Masters thesis, The Open University of Tanzania.

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Abstract

The study on the Factors affecting Performance of Internal Audit Function in Tanzania Local Government Authorities was conducted in Lindi Region, Tanzania. Specifically, the study examined stakeholders' perceptions of management support, the influence of audit autonomy, the impact of resource provision, and internal auditors' views on how their personal competencies affect internal audit performance in Local Government Authorities. The study was guided by Institutional Theory and Agency theory. The sample comprised 15 participants. Interviews, and document reviews were used in data collection. The study revealed that stakeholders consider management support vital to enhancing internal audit performance in Local Government Authorities. It is also revealed that, internal audit autonomy is perceived as moderate, with auditors’ exercising some independence in planning and execution. Adequate resources and qualified staff were also identified as key enablers of audit effectiveness. Additionally, auditors highlighted personal competencies such as professional qualifications, technical skills, ethical standards, and continuous training as critical to their performance. Ultimately, it is concluded that effective internal audit performance in Local Government Authorities depends on strong management support, sufficient audit independence, adequate resources, and auditor competence. It is recommended that, strengthening these factors is essential for promoting accountability and audit quality.

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