Effect of Internal Audit on Management Compliance in Tanzania Public Corporations: A Case of Tanzania Telecommunications Corporation.

Kiyao, Alex Yacob (2024) Effect of Internal Audit on Management Compliance in Tanzania Public Corporations: A Case of Tanzania Telecommunications Corporation. Masters thesis, The Open University of Tanzania.

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Abstract

This study investigated the effect of internal audits on management compliance in Tanzania Telecommunications Corporation. It consisted of three specific objectives, namely to determine the effect of internal audit risk management, the influence of internal audit controls, and the effect of internal audit governance processes on TTCL management compliance. With the Institutional Theory, the study used the positivist philosophy and a quantitative approach in conjunction with an explanatory research design. A simple random sampling technique was used to select 292 participants from a targeted population of 1200 employees. The methods for data collection were questionnaires. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results showed that internal audit risk management, internal audit controls, and internal audit governance processes had a statistically positive and significant relationship with management compliance of TTCL in Dar es Salaam. It is concluded that internal audit risk management, internal audit controls, and internal audit governance processes positively and significantly affect the management compliance of public corporations. It is recommended that internal audit risk management, internal audit controls, and internal audit governance processes should be enhanced in public corporations in Tanzania. Keywords: Internal audit, management compliance, public corporations, TTCL, Internal audit risk management, internal audit controls, internal audit governance processes.

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