Benefits of Internal Procurement Auditing on Performance of Procurement Function: A Case of Rural Water Supply Sanitation Agency in Dodoma.

Abstract

The purpose of this study was to access the benefits of internal procurement audit on performance of procurement functions in Rural Water Sanitation Agency (RUWASA) in Dodoma, Tanzania with an aim of making recommendation on internal procurement auditing. The study aimed to access how frequency check, free and unrestricted access of procurement documents and provision of audit report to RUWASA Management benefit the procurement performance. A cross sectional research design was employed where 14 out of 52 respondents who were the members of tender board and heads of departments and units were interviewed. The data were collected using the interview guide and the collected data were analyzed using qualitative techniques. The study concludes that, the benefits of internal procurement audit are very important in the performance of procurement functions. Finally, the study recommends that, RUWASA should maintain the frequency of check, free and unrestricted access of procurement records and provision of report which will improve the performance of procurement functions.