Effectiveness of Internal Audit on Improving Public Sector Management: A Case of the Institute of Public Administration – Zanzibar.

Othman, Ayoun Ahmed (2025) Effectiveness of Internal Audit on Improving Public Sector Management: A Case of the Institute of Public Administration – Zanzibar. Masters thesis, The Open University of Tanzania.

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Abstract

This study assessed the impact of internal audit effectiveness on improving public sector management in Zanzibar, focusing on three primary objectives: to evaluate whether the internal audit instruments at the Institute of Public Administration (IPA) are sufficient to support institutional development, to identify factors influencing the effectiveness of the internal audit function at IPA, and to examine the relationship between internal control systems and the performance of the internal audit department. A cross-sectional survey design was employed, with data collected from IPA staff using questionnaires, document reviews, and interviews. Validity and reliability were ensured through pre-testing, and data analysis was conducted using SPSS version 20.0.The findings reveal that, while IPA has made substantial progress in establishing an internal audit unit, several areas need improvement to maximize its role in supporting institutional development. Management demonstrates strong awareness of the strategic importance of internal audit, yet documentation of roles and responsibilities remains insufficient, with only 35.2% reporting complete documentation and 40.7% indicating partial documentation—raising concerns about audit practice consistency. The study recommends that Zanzibar's public institutions implement continuous training programs to strengthen auditors' expertise in areas such as financial performance, fraud detection, and control systems. Furthermore, prioritizing standardized documentation of internal audit roles, responsibilities, and processes would enhance role clarity, reduce practice variability, and increase accountability. On a policy level, the study advocates for a comprehensive regulatory framework for internal audit practices across Zanzibar, providing clear guidelines to improve audit activities both within IPA and across public institutions in Zanzibar. Keywords: Internal Audit Effectiveness, Public sector management, Internal Audit instrument.

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