Tanzanya Kamu Alımlarında İç Denetim Etkinliğini Artıran Temel Faktörler: Satın Alma Bütünlüğünün Güçlendirilmesi

Yıl 2024, , 1 - 14, 31.03.2024

Joseph I. David , Magashi J. Ntegwa

https://doi.org/10.54821/uiecd.1435837

Öz

Bu makale, Tanzanya'nın kamu sektöründe iç denetim yeterliliği, bağımsızlık ve prosedürlerinin iç denetim etkinliği üzerindeki etkilerini analiz etmektedir. Çalışma, nicel bir yaklaşımla yürütülmüş olup veriler, kamu sektöründeki muhasebe görevlileri, üst düzey yöneticiler, denetim komiteleri ve iç denetim birimlerinden oluşan çalışanlardan anketler aracılığıyla veriler toplanmıştır. Toplamda 318 yanıt toplanmıştır. Toplanan verileri analiz etmek, modeli değerlendirmek ve hipotezleri test etmek için R-studio kullanılarak Kısmi En Küçük Kareler Yapısal Eşitlik Modellemesi (PLS-SEM) yöntemi uygulanmıştır. Bulgular, iç denetim özelliklerinin prosedürlerinin, bağımsızlığının ve yeterliliğinin iç denetim etkinliğini satın almada etkilediğini ortaya koymuştur. Çalışma bulguları, Tanzanya'da iç denetimlerin özelliklerinin etkisi iç denetimlerin etkinliğini artırılması hakkında politika yapıcılar, akademisyenler ve iç denetim uygulayıcıları için faydalı bilgiler sunmaktadır.

Anahtar Kelimeler

Satın Alma, İç Denetim, Tanzanya, Verimlilik

Enhancing Procurement Integrity: Key Factors Influencing Internal Audit Effectiveness in Tanzania Public Procurement

Öz

This paper analyses the effects of internal audit competence, independence, and procedures on internal audit effectiveness in the procurement process in the public sector of Tanzania. The study is quantitative, and data were collected through questionnaires from accounting officers, senior management officers, audit committees, and internal audit units in public sectors. A total of 318 responses were collected. A Partial Least Structural Equation Modelling (PLS-SEM) technique was applied using R-studio to analyse the collected data, assess the model and test hypotheses. The findings revealed that internal audit characteristics procedures, independence and competence influence internal audit effectiveness in procurement. The study findings provide useful insights for policymakers, academics, and internal audit practitioners on the effect of the characteristics of internal audits in improving the effectiveness of internal audits in procurement in Tanzania.

Anahtar Kelimeler

Procurement, Internal Audit, Tanzania, Effectiveness

Kaynakça

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