The Influence of Public Procurement Auditing on Procurement Performance: A Case of the University of Dodoma (UDOM).

Abstract

Public audit Act No 11 of 2008 under section 28 require the Controller and Auditor General to carry out Performance Audit (Value for Money Audit) for aim of establishing the economy, efficient and effectiveness of any expenditure or use of resource in government entities. But despite its aim, the difference authors have highlighted challenges of public procurement audit on procurement performance, and yet there has not been enough highlighted contribution of procurement auditing as a factor on enhancing procurement performance of public entities. Thus, the study aims to determine the influence of public procurement auditing on procurement performance at the University of Dodoma as the case study. The study followed positivism philosophy, where by a cross section research design was employed and both qualitative and quantitative approaches were used. A sample size of 100 was selected and purposive and simple random sampling techniques were employed. The study used questionnaire and interview guide as a data collection tool. Data analysis involved the use of IBM SPSS version 25 to run descriptive and regression analysis. Result reveal that procurement audit through having expertise procurement auditors, effectiveness on audit quality and compliance to Audit Principles during procurement auditing assignment contribute significant influence of procurement performance of the public procuring entities. The recommendation made on auditing procurement process rather than auditing final result, would be much practical if consistence of availability of fund for particular audit assignment and continuity of audited project/procurement as per work schedule exist. The recommendation on assuring frequent training to procurement officer and other procurement practitioners for improving procurement performance of institutions, its applicable only if Institutions have strong financial capabilities to fund those frequent training.