Factors Influencing The Effectiveness Of The Functions Of Internal Audit In Tanzania: A Case Of Ministry Of Education, Science And Technology

ABSTRACT

This dissertation informs of the factors that influence the effectiveness of internal audit function in the Ministry of Education, Science and Technology in Tanzania. The study was guided by three objectives namely, to access the level of independence and its influence on the effectiveness of internal audit function in the ministry, to evaluate the influence of internal auditors’ competence on the effectiveness of audit function on the ministry and to access the influence of management support on the effectiveness of internal audit function in the ministry. The study used a case study design to seek deeper knowledge and concentrate on a single unit to get more relevant factors on the internal audit. Forty respondents from the Ministry of Education, Science and Technology were sampled for the study. Data were collected through questionnaire and interviews. The data were analysed through the Statistical Package for Social Sciences (SPSS). The findings showed that the internal audit function is not adequately performed in public organizations. This is because internal auditors have a lot of responsibilities than their capacity to fulfill. Further, the findings show that internal auditors do not have independent to operate their functions. This has constrained the internal auditors from expressing matters and concerns over the existing financial information. It is, therefore, recommended that management should allow the internal auditors to carry out the responsibilities in a free and independent manner in order to make appropriate judgments.