Factors Affecting Public Procurement Auditing Towards Ensuring Accountability

Abstract

Public procurement is hailed worldwide as an important engine in public entities, parastatal organizations and government agencies for acquisition of goods, service and works of the right quality, quantity, and reasonable cost. However, deteriorating of accountability in public procurement auditing is another panorama linked to number of factors in developed and developing countries. The general objective of this study was to assess the factors affecting public procurement auditing towards ensuring accountability using Zanzibar Public Procurement and Disposal Authority as the case study. The study used two theories namely; the theories are Institutional Theory and Principal Agency Theory. The conceptual framework was developed to reflect the specific objectives mentioned in chapter one. Both dependent and independent variables are clearly stipulated to show the relationship of variables. The data were collected using a questionnaire and interviews. Data was analyzed by SPSS using correlation technique for quantitative analysis. Descriptive statistics, reliability analysis and correlation analysis were used to analyze and determine the keys factors and association in relation to dependent variables. The study findings revealed that, there is strong correlation between quality of audit report and accountability (r = 0.583), impact of training and accountability (r = 0.695), time interval of training and accountability (r = .783), and competence of understanding the best practices and accountability (r = 0.551), audit sampling and accountability (r = 0.935), and risk consideration and accountability (r = 0.959). Furthermore, the study found that there is a moderate correlation between integrity of auditing and accountability (r = 0.305) and skills of auditors and accountability (r = 0.337). Therefore, the Authority should invest in capacity building by providing the training related to public procurement auditing to auditors in order to equip and upgrade them with new techniques and knowledge, also auditor should be aware on risk auditing area and audit sampling techniques during public procurement auditing.