Browsing by Author "Mahyoro, Athuman Kalokola"

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    Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania
    (Emerald, 2021-08-25) Mahyoro, Athuman Kalokola; Kasoga, Pendo Shukrani
    The purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government authorities (LGAs) in Tanzania. Data have been collected through a survey whereby 510 respondents from LGAs in Tanzania through their Heads of Internal Audit Functions, Internal Auditors and Chairpersons of Audit Committees respond to the questionnaire. The data were subjected to principal component analysis and exploratory factor analysis to reduce the set of items and to provide continuous scores for use in multiple regression analyses. The findings reveal that audit quality; organization setting and auditee attributes have a significant positive influence on the effectiveness of internal audit services in LGAs in Tanzania. The study covered only LGAs in Tanzania. Future research in this field should address the gaps identified in the study. This paper highlights areas that need management attention on the improvement of the effectiveness of internal audit units. This paper contributes to the literature of both internal auditing and management studies by linking the level of attributes of internal audit function which are audit quality, organization setting, auditee attributes and effectiveness of internal audit services in Tanzania
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    The effectiveness of internal audit on performance of internal audit services in selected local government authorities in Tanzania
    (The University of Dodoma, 2020) Mahyoro, Athuman Kalokola
    Internal audit is vital part of management within any organization. Currently, Tanzania is experiencing the problem of ineffective Internal Audit in LGAs. This study examined the effectiveness of the internal audit on the performance of internal audit services in the selected Local Government Authorities in Tanzania. The specific objectives were to determine the influence of audit quality in the performance of internal audit services, to examine the influence of organizational settings in the performance of internal audit services and to investigate the influence of audit attributes in the performance of internal audit services in Local Government in Tanzania. The study adopted descriptive research design and a sample of 150 respondents was selected from eight LGAs using purposive sampling technique. Data collection methods included interview, questionnaire and documentary review. Data were analyzed using multiple linear regression analysis. The study found out that the internal audit units are not provided with enough human, financial and infrastructural resources to carry out its tasks relating to fieldwork and controlling in LGAs. Moreover, in organizational settings the study found out that, recommendations and action plan not responded timely and hinder audit value addition to the LGAs relating to response to audit findings. Furthermore, in audit attribute the study found out that top managements are not familiar with the roles and responsibility of internal audit functions and internal audit charter was not communicated effectively within the LGAs relating to the level of cooperation to the audit. The study recommends that, management of the Local Government Authorities in Tanzania should ensure there are enough resources and adequate staffing of internal audit units, ensuring all internal audit findings and recommendations for all matters raised up are acted upon timely and internal audit charter within Local government authorities is communicated effectively.