Internal Audit Practices and Financial Performance of Banks in Tanzania, a Case Study of Cooperative Rural and Development Bank
| dc.contributor.author | Scarion, Oscar | |
| dc.date.accessioned | 2019-11-26T18:07:57Z | |
| dc.date.available | 2019-11-26T18:07:57Z | |
| dc.date.issued | 2019-11 | |
| dc.description | A Dissertation Submitted To Directorate of Postgraduate Studies and Research, Kampala International University In Tanzania In Partial Fulfilment Of The Requirements Of The Degree Master In Business Administration (Finance And Banking). | en_US |
| dc.description.abstract | The study was to assess internal audit practices and financial performance of Banks in Tanzania, where the case study was CRDB bank. The main objective was, to asses internal audit practices and financial performance of Banks in Tanzania. While the specific objectives were; to assess the relationship between internal audit independence and financial performance of CRDB, to analyze the effect of internal audit quality practices on financial performance of CRDB and to examine the effect of internal audit control system on financial performance of CRDB. The study target population comprised of 105 individuals drawn from different units; auditors, finance officers, accountant officers, cashiers and loan officer of CRDB Bank and the sample size of this study was 83 respondents. The researcher analyzed data both quantitative and qualitative data. The study used a case study method with the true essence, explore and case investigate contemporary was to enables the researcher to closely examine the impact on internal audit practices on financial performance of banks in Tanzania. In most cases, a case study method selects a small geographical area or a very limited number of individuals as the subjects of study. From the finding, the study found that the study implies 42 (51%) of the respondents agreed with very high extent that there is very high extent positive impacts of internal audit independence and financial performance of CRDB bank and other financial institutions, organization and micro financial credits institutions in Tanzania, the study found that 43 (51%) of the respondents agreed with very high extent that there is a positive relationship between internal audit quality practices and financial performance of CRDB bank and lastly, the study found 44 (52%) of the respondents agreed with very high extent that a good internal audit control system influences the financial performance of banks in Tanzania. The internal audit department should be responsible to the organization internal audit committees and internal audit management with sufficient authority to promote independence to influence financial performance, internal audit department of bank should keep internal audit control system to creates strong supervision, experience, technology improvement and skills to the internal auditors and there is need for the internal auditors to update their qualities through internal auditor’s skills and internal auditor’s competence. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/4758 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala international international : College of Economics and Management | en_US |
| dc.subject | Internal Audit | en_US |
| dc.subject | Financial Performance | en_US |
| dc.subject | Banks | en_US |
| dc.subject | Tanzania | en_US |
| dc.title | Internal Audit Practices and Financial Performance of Banks in Tanzania, a Case Study of Cooperative Rural and Development Bank | en_US |
| dc.type | Other | en_US |