To read this content please select one of the options below:

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania

Athuman Kalokola Mahyoro (President’s Office, United Republic of Tanzania, TAMISEMI, Dodoma)
Pendo Shukrani Kasoga (Department of Accounting and Finance, The University of Dodoma, Dodoma, Tanzania)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 25 August 2021

Issue publication date: 3 September 2021

1313

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

The study covered only LGAs in Tanzania. Future research in this field should address the gaps identified in the study.

Practical implications

This paper highlights areas that need management attention on the improvement of the effectiveness of internal audit units.

Originality/value

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.

Keywords

Citation

Mahyoro, A.K. and Kasoga, P.S. (2021), "Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania", Managerial Auditing Journal, Vol. 36 No. 7, pp. 999-1023. https://doi.org/10.1108/MAJ-12-2020-2929

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles