Influence of Internal Audit Charter on Internal Audit Function in the Tanzania Rural and Urban Agency
Keywords:
Internal audit function; internal audit effectiveness; internal auditor’s independence; internal audit charter; TARURAAbstract
This study sought to establish the influence of internal audit charter on the internal audit functions
in Tanzania, with a specific focus at the Tanzania Rural and Urban Roads Agency(TARURA). The study utilized
the cross-sectional research design. The study involved internal auditors and managers from 26 regions and
139 districts within TARURA. The study population was 160 employees. A sample size of 144 employees was
selected through stratification random sampling procedures. Data was collected through a structured
questionnaire, then treated through descriptive statistics. Regression analysis revealed an effect, with all
eight components of the charter predicting the audit effectiveness. Therefore, public sector has to prioritize
the formulation and maintenance of a robust internal audit charter while considering various strategies to
improve the audit scope, periodic review, communication and comprehensiveness.
