Critical audit indicators for assessing construction projects performance (CPP) at pre-contract stage in Tanzania

Abstract

This study evaluates the current practices of auditing for CPP in Tanzania and identifies critical performance audit indicators at the PCS. A sequential exploratory mixed methods approach comprising of documentary review from four (4) main audit institutions in Tanzania, 9-semi-structured interviews, and 43 questionnaires from audit experts were employed. Qualitative content analysis, and descriptive and inferential statistics were used to analyse qualitative and quantitative data respectively. From the findings, practitioners variably audit the performance of projects, either by omitting some measures at specific stages, measuring certain items in isolation, or overlapping some measures across stages of a project, which influences the different interpretations of the audit results. Study findings further indicate that procurement plans, budget, and feasibility study are the top most significant indicators at a planning stage, while client requirements, contract documents, and specifications are the top significant indicators at the design stage. Appropriateness of the method of procurement, evaluation process, award of contract, and capacity and competence of the selected contractor regarding project size, and complexity, are considered the most significant at the procurement stage. This study provides useful insights into performance audit indicators for construction project auditors and a baseline for audit practice policy directions in developing countries.