Enhancing Audit Committees’ Effectiveness in Tanzania's Public Sector

Abstract

This study investigates the determinants of audit committee effectiveness in Tanzania's public sector. Qualitative methods were employed to gather insights, using purposive sampling to select 14 participants from various public sector organizations. Interviews were conducted to ensure diverse perspectives on the subject matter.

The research findings emphasize the significance of several factors in audit committee effectiveness, including well-defined terms of reference, resource availability, influence in decision-making, and committee member selection procedures. These factors encompass terms of reference, the availability of resources and support, the capacity to exert influence, the process of selecting audit committee members, communication and cooperation among committee members, the promotion of a culture of accountability, and the establishment of a conducive regulatory environment.

The study recommends addressing these factors to enhance governance practices, strengthen accountability, and improve internal control mechanisms within public sector organizations.