The Levels of Factors that Contribute towards Efficiency, Effectiveness and Strength of the Internal Control Systems (ICSs) With Regard to Non-current Assets Safeguard and Management in Public Institutions in Tanzania.

Abstract

This study was to find out the level or extent of the safeguard and appropriate management of the tangible non-current assets in Public or Government Institutions in Tanzania. This objective aimed at facilitating the determination of the relationship existing between the level or extent of the safeguard and management of the non-current assets in these institutions and the level of effectiveness, efficiency and strength of the relevant Internal Control Systems in these institutions. The sample used in this study was the Ministry in the Tanzania Government (Ministry of Infrastructure Development) and the study also directed its attention to different Departments, Institutions and Agencies (Surface and Maritime Transport Authority-SUMATRA, and The National Institute of Transport) as the organs of the ministry, as well as at the Ministry Headquarters. The selection of the ministry followed the purposive sampling technique or procedure while the sampling technique for the organs under it followed the random sampling procedures. Various methods of analysis were employed in this study; these included statistical methods like frequency tables, charts, percentages, tables etc. The analysis established and concluded that: the situation shows unfavorable or unsatisfactory opinions or responses to the study/research question.