Factors Influencing Effectiveness of Internal Auditing in the Public Sector in Tanzania - A Case of Tanzania Coffee Board

Abstract

The study assessed factors influencing effectiveness of internal audit in the public organizations in Tanzania. The study was guided by four predicting variables tested on effectiveness of internal audit as the dependent variable namely management support, independence and objectivity, auditors competence and information technology usage. Explanatory design was used to describe the relationship between study variables whereas the facts collected as data were obtained from the employees from selected case from the sample of 50 respondents. The data were gathered through structured questionnaires with the findings being processed and clustered quantitatively using SPSS data sheet version 23.0. Descriptive statistics were generated to describe the profile of the respondents while inferential analysis specifically correlation and multiple regression were used to describe the relationship between study variables. Findings revealed that three predicting variables namely management support, independence and objectivity and auditors competence have been generated positive with significant effect statistically on effectiveness in internal audit. However, information technology usage was found insignificant towards effectiveness in internal audit as the dependent variable. The implication of the results is that effectiveness of internal audit in public organizations in Tanzania is strongly influenced with management support, independence and objectivity, and auditors’ competence.