Contribution of Internal Auditor’s Check on Procurement towards Compliance to Requirements of Public Procurement In Iringa Municipal Council, Tanzania

Abstract

The study aimed at investigating the contribution of internal auditor’s check on procurement towards compliance to requirements of public procurement in Tanzania; case of Iringa Municipal Council. A cross sectional research design was employed and a sample size of 60 respondents was involved. Simple random sampling technique was used to select procurement staffs while purposive sampling was used to pick management and directors as key informants. Data collection methods involved structured questionnaire, interview and documentary review methods. The analysis of quantitative data was done by using Descriptive statistics while content analysis method was used for qualitative data. The study found that, internal auditor’s frequent check on procurement, free and unrestricted access to check procurement records and frequent provision of internal audit’s procurement reports to management contributes towards compliance with the requirements of public procurement. The study concludes that; internal audit’s check on procurement contributes positively towards compliance to requirements of public procurement. The study recommends that, the procurement policy makers should strengthen the internal audit functions in terms of policy implications as a contributing factor to enhance compliance to the requirements of public procurement in the country. Also, it recommends to the procuring entities to put more emphasis on using internal audit to improve compliance with the public procurement Act.