Effects of E-Procurement Auditing on Performance of Public Sectors in Tanzania; A Case of Tanzania Electricity Supply Company Limited (TANESCO)

Abstract

The main objective of this fascinating study was to determine how e-procurement auditing would affect all public sector procurement. This was then translated into three specific objectives, which were to evaluate the effectiveness of e-procurement auditing, the impact of auditors' competencies, and to evaluate the comprehensiveness of e-auditing systems on the performance of public procuring entities in Tanzania, respectively. In order to ensure the objectives stated above area met, the study used TANESCO as 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 questionnaire to collect primary data and documentary review to get secondary data respectively. Then data was analyzed descriptively through the use of frequency and percentage and then inferentially through the use of correlation analysis as well as multiple regression. The findings of the study indicated number of aspects such as insufficient professional skills and experience of auditing staff, insufficient training, insufficient use of expertise as well as skepticism in the conduct of audit, insufficient IT support, unreliable internet connection and lastly, insufficient and unreliable audit 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), moderate but positive relationship between auditor‟s competencies in performing e-procurement audit and public sector performance (r=0.547, p=0.000), strong and positive association between the e-audit system comprehensiveness and public sector performance at r=0.877 and p=0.000 respectively. In order to improve the whole procurement framework, the study provided a number of recommendations to decision maker, to the relevant institution (TANESCO), and to the procurement professionals.