Contribution of Internal Audits on the Effectiveness of Procurement Assignments in Tanzania’s Local Government Authorities (LGAs)
DOI:
https://doi.org/10.56279/ter.v12i1.101Keywords:
effectiveness, internal audit effectiveness, effective procurement, internal audit competency, internal audit independence, internal audit procedures, procurementAbstract
The paper assesses internal audit effects on procurement in Local Government
Authorities (LGAs). The data is from a structured questionnaire to 241 respondents from
LGAs, Public Procurement Regulatory Authorities (PPRA), Internal Audit General office
and the National Audit office. The study uses exploratory factor and multiple regression
methods to analyse the data using STATA programme and finds that internal audit
competencies, procedure and independence affect positively the contribution of internal
audit to procurement by LGAs. Thus, the study recommends that internal auditors be
exposed to different audit environments and implement strictly the Public Procurement
Act (PPA). Employers should employ auditors with various skills. Auditors should know
the procedure in PPA and the procurement cycle, which the entities have to follow.
Lastly, authorities should enforce the auditors’ independence through providing
sufficient resources for the internal audit functions, ensure the audit units access all
information and discourage political interference in auditors’ work.
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