Authors: Yamungu David Ndiwabu (Institute of Accountancy Arusha, Tanzania) and Kisyeri Dickson Matiko, PhD (Institute of Accountancy Arusha, Tanzania)
Abstract: 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.