Enforcement of Audit Recommendations Influence Performance of Procurement Auditing: A Case of Zanzibar Public Procurement and Disposal Authority (ZPPDA)

Abstract

The study was conducted at ZPPDA on enforcement of audit recommendation influence performance of procurement auditing. Enforcement of audit recommendation was viewed through regulatory compliance and enhanced accountability due to audit recommendations. The study philosophy was positivism and ant-positivism and explanatory sequential design was employed Stratified sampling technique, purposively sampling and randomly sampling was used to get sample size of the 92 respondents. Interview and questionnaire was used for collection of information. Pre-test to questionnaire was done to test for reliability and SPSS (V. 22.0) as a tool for data analysis were used. The study revealed a positive strong relationship between Enforcement of audit recommendation and procurement auditing as the coefficient correlation of 0.793 stands for regulatory compliance on organization procurement audit and coefficient correlation of 0.814 stands for accountability on organization procurement audit. The study concludes that enforcement of audit recommendation has influence performance of procurement auditing as it has led to increased regulatory compliance and enhanced accountability. The study recommends that those found with audit problems should be punished according to rule and regulations. Government at different levels of administration should establish independent organ that make follow-up on the level of compliance of audit report.