Effects of E-Procurement Auditing on Performance of Public Sectors in Tanzania.

Abstract

The study was focused on assessing how e-procurement auditing would affect all public sector procurement. The study used TANESCO in the study area to which 113 out of 158 population were carefully selected using a simple random sampling technique. Data collection involved the use of a questionnaire to collect primary data and a documentary review to get secondary data respectively. The data we reanalyzed descriptively through the use of frequency and percentage and inferentially through the use of correlation analysis as well as multiple regression analysis. The findings of the study indicated several aspects such as insufficient professional skills and experience of auditing staff, insufficient training, insufficient use of expertise as well as skepticism the conduct of the audit, insufficient IT support, unreliable internet connection and lastly, insufficient and unreliable reports. Moreover, findings showed that there is a very strong and positive relationship between e-procurement audit records and public sector performance (r=0.861, p=0.000). A moderate but positive relationship was also seen between Staff's competencies in performing e-procurement audits and public sector performance (r=0.547, p=0.000). Also, the study took note of a strong and positive association between the e-audit system comprehensiveness and public sector performance at r=0.877 and p=0.000 respectively. To improve the whole procurement framework, the study provided several recommendations to policy makers to improve the existing legal and regulatory environment through policy reviews and circulars. The study also recommended that (TANESCO)should establish a framework for ensuring that there are consistent training and post-training reviews with the view to improving the staff's ability to interact with the procurement system. The study emphasized dealing with reliable system vendors, as this would ensure that there is constant support and hence smooth functioning of the system itself.