Internal Audit Attributes on the Performance of Projects in Local Government Authorities in Tanzania


  • Amani Patrick Mbogella
  • Alex Kira
  • Sarah Ngomuo


Internal Audit, Internal control systems, project performance, Value added Strategies, Local Government Authorities, Tanzania


This study examined the attributes of internal audit on the performance of the projects in Local Government Authorities in Tanzania, in the way projects are operated and managed, based on the prevailed internal control systems. The role of an internal audit is to ensure the entity provides independent assurance towards risk management,   governance and internal controls of the entity. In Tanzania, the Performance of projects are inadequate regardless of massive investments done by the Government. Internal control systems are not strong enough to ensure the performance of projects is compounded at paramount. Hence internal control systems should be addressed to cater the inadequate performance of projects in Local Government. Through examination of the attributes of internal audit work and the performance of projects in Local Government authorities in Tanzania, the study revealed that internal audit had positive influence on the performance of projects. This implied that a unit change in internal audit will increase project performance by the rate of 0.168. Therefore, the study showed that there is a significant direct relationship of internal audit and the performance of the projects in   Local Government Authorities. Quantitative data, Likert scale, and multiple linear regression model was used under the study. Likert scales from questionnaires were used whereby data was analyzed by using SPSS V.26 software. These software packages have features that accommodate variables under the study and they are user–friendly.  The study concluded that a great use of value-added strategies (rather than consecutive strategies) in audit results to greater performance of the projects implemented into various Local Government Authorities in Tanzania.  

Author Biographies

Amani Patrick Mbogella

University of Dodoma

Alex Kira

University of Dodoma

Sarah Ngomuo

University of Dodoma