Factors Influences the Effectiveness of Internal Audit Services at Ministry of Finance and Planning in Zanzibar

Abstract

The main purpose of the study was to examine the factors influencing effectiveness of internal audit services at the Ministry of finance Zanzibar. The methodology of the study based on descriptive and inferential research approach which is quantitative in nature and purposive sampling procedure used to select the respondents. Findings of the study indicated that professional qualifications of auditors, internal audit independence, sufficient of audit resources (Quality) and management support to internal auditing have influencing the effectiveness of internal audit services at the Ministry of finance Zanzibar. Based on the results it is recommended that management in Public sector organization should provide necessary facilities to internal audit department in order to create a committed work force for better organization performance.

Keywords: Internal Audit, Principal Components Analysis, MoF

DOI: 10.7176/RJFA/12-2-02

Publication date: January 31^st 2021