Assessing the effectiveness of internal audit in the public sector. A case study of the Ministry of local Government, Public Works and National Housing in Harare
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This study aims to assess the effectiveness of internal audit function in the public sector. The research was based on the existence of countless and continuous financial scandals that are being reported of but are not being considered for decision making in the public sector. The researcher used a descriptive case study to collect data using questionnaires and interviews from the audit and finance stuff at the Ministry of Local Government, Public Works and National Housing in Harare. For data analysis and presentation, the researcher used tables, bar graphs and pie charts with partly the aid of SPSS. The study found out that the internal audit at the Ministry has not been effective due to some factors; 1) management override and political pressure, 2) the internal audit reporting structure and 3) the audit team is understaffed and has insufficient resources to carry out its objectives. Due to the findings of the study, the researcher made some recommendations that the Ministry should establish a dual reporting structure with an independent audit committee among other recommendations. Further research to be carried out on the study mainly focusing on the reporting structure and its relationship to internal audit effectiveness.