Abstract:
The focus of this study is to investigate the contribution of internal auditor’s check on procurement towards compliance to requirements of public procurement in Tanzania, using Iringa Municipal Council as a case. A cross-sectional research design was employed with a sample size of 60 respondents. Simple random sampling technique was used to select procurement staff while purposive sampling was used to pick members of the management team as key informants. Data collection methods involved a structured questionnaire and interview, a documentary review was carried out to obtain secondary data. Descriptive statistics were used to carry out the quantitative analysis while content analysis method was used for qualitative data. The study found that internal auditor’s frequent check on procurement, free and unrestricted access to check procurement records and frequent provision of internal audit’s procurement reports to management contributes towards compliance with the requirements of public procurement. The study concludes that; internal audit’s check on procurement contributes positively towards compliance to requirements of public procurement. The study recommends that; the management should strengthen the internal audit functions to enhance compliance with the requirements of the public procurement. As far as policy implications are concerned, the study recommends that there should be a periodic review of the public procurement Act, based on the challenges reported by internal auditors to enhance the effectiveness of internal auditing activities. Procuring entities are also advised to put more emphasis on using the internal audit to improve compliance with the requirement of the public procurement Act.
