Challenges Facing Internal Auditing in Financial Control in Local Government Authorities in Tanzania: The Case of Dodoma Municipality

Khamis, Abdulwahab Yussuf (2014) Challenges Facing Internal Auditing in Financial Control in Local Government Authorities in Tanzania: The Case of Dodoma Municipality. Masters thesis, The Open University of Tanzania.

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Abstract

There has been a contention from the general public and the press on the misuse and mismanagement of public funds notwithstanding the work done by the internal auditing in LGAs coupled with the government efforts to ensure proper utilization of public funds. This study was conducted in order to meet three specific objectives, namely; to understand the mechanism used by LGAs in auditing activities, to examine the performance of current internal auditing in LGAs, and to investigate on the challenges which face internal audit unit in LGAs. The study was adopted a case study methodology by taking Dodoma Municipal Council(DMC) as a case. Data was collected using a questionnaire and interview from employees and the top management, as well as documentary review. Further, data was analysed using both quantitative and qualitative techniques. It has been found out that the mechanism used by LGAs in auditing activities is somehow effective. Moreover, it was uncovered that performance of internal Audit in LGAs is good as shown by using various indicators from the study. Additionally, it has been discovered that DMC is strong in its internal environment due to the existence of amongst the friendly collaboration between auditors and those audited. Finally, the study discovered that LGAs face mainly four challenges in discharging its duties regarding internal auditing. From the study, the government was advised to restrain politicians from interfering with the internal auditors’ decisions together with considering contingency fund allocation to development projects. Finally, LGAs were advised to introduce programmed trainings to internal auditors for making value for money audit effective.

Item Type: Thesis (Masters)
Subjects: 600 Technology > 658 Gerneral management
Divisions: Faculty of Business Management > Department of Accounting and Finance
Depositing User: Mr Habibu V. Kazimzuri
Date Deposited: 14 Jan 2016 12:20
Last Modified: 14 Jan 2016 12:20
URI: http://repository.out.ac.tz/id/eprint/657

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