{"id":{"repo_id":"ou-tanzania","oai_identifier":"oai:repository.out.ac.tz:518"},"canonical_url":"https://search.dev.ndltd.org/etd/ou-tanzania/oai:repository.out.ac.tz:518","repository":{"repo_id":"ou-tanzania","name":"Open University of Tanzania","base_url":"http://repository.out.ac.tz/cgi/oai2"},"display":{"title":"The roles of Internal Audit Function in enhancing Risk Management at ZSSF","abstract":"The study attempted to discover the role of Internal Auditors in enhancing risk management at ZSSF. The analysis reviews the internal audit status on risk management, the impending factors hindering the performance of internal audit function and the safeguard needed to be built to enable internal audit function at ZSSF. The study has gone further to review audit practice in the United Republic of Tanzania with special reference to Zanzibar. Quantitative primary and secondary data collection has been used in this study through qualitative collection approach. A questionnaire was used as the primary data collection tool for ZSSF employees. The secondary data used in this study consists of Zanzibar Controller and Auditor General Report, ZSSF Act No. 9 of 2002 and ZSSF Annual Report. ZSSF Internal Audit Function is not performed effectively and efficiently towards enhancing risk management as required by prevailing Internal Audit Standards. Main challenge faced by ZSSF Internal Auditors is that they are not assessing and promoting risk management and internal control. They do not seem to play their roles in testing whether the organisation conforms with regulatory and standards of compliance. This argument is supported by the fact that ZSSF has not submitted Audited Accounts to the Controller and Auditor General for some time. The challenging part observed is that, ZSSF Internal Auditors report to Managing Director even when find out officials lose integrity which leads to lack of accuracy and reliability in cost management.","abstract_html":"The study attempted to discover the role of Internal Auditors in enhancing risk management at ZSSF. The analysis reviews the internal audit status on risk management, the impending factors hindering the performance of internal audit function and the safeguard needed to be built to enable internal audit function at ZSSF. The study has gone further to review audit practice in the United Republic of Tanzania with special reference to Zanzibar. Quantitative primary and secondary data collection has been used in this study through qualitative collection approach. A questionnaire was used as the primary data collection tool for ZSSF employees. The secondary data used in this study consists of Zanzibar Controller and Auditor General Report, ZSSF Act No. 9 of 2002 and ZSSF Annual Report. ZSSF Internal Audit Function is not performed effectively and efficiently towards enhancing risk management as required by prevailing Internal Audit Standards. Main challenge faced by ZSSF Internal Auditors is that they are not assessing and promoting risk management and internal control. They do not seem to play their roles in testing whether the organisation conforms with regulatory and standards of compliance. This argument is supported by the fact that ZSSF has not submitted Audited Accounts to the Controller and Auditor General for some time. The challenging part observed is that, ZSSF Internal Auditors report to Managing Director even when find out officials lose integrity which leads to lack of accuracy and reliability in cost management.","abstract_has_math":false,"creators":["Said, Simon Khamis"],"institution":"The Open University Of Tanzania","degree_name":null,"degree_level":"masters","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013","date_published":"2013","updated_at":"2026-07-24T03:40:00Z","subjects":["658 Gerneral management"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Said, Simon Khamis"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2013"]},{"key":"dc:date.issued","label":"Date","values":["2013"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Accounting and Finance"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["The Open University Of Tanzania"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["http://repository.out.ac.tz/518/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["masters"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["658 Gerneral management"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://repository.out.ac.tz/518/1/DISSERTATION_SIMON_KHAMIS_SAID_%28OUT%29.docx"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The study attempted to discover the role of Internal Auditors in enhancing risk management at ZSSF. The analysis reviews the internal audit status on risk management, the impending factors hindering the performance of internal audit function and the safeguard needed to be built to enable internal audit function at ZSSF. The study has gone further to review audit practice in the United Republic of Tanzania with special reference to Zanzibar. Quantitative primary and secondary data collection has been used in this study through qualitative collection approach. A questionnaire was used as the primary data collection tool for ZSSF employees. The secondary data used in this study consists of Zanzibar Controller and Auditor General Report, ZSSF Act No. 9 of 2002 and ZSSF Annual Report. ZSSF Internal Audit Function is not performed effectively and efficiently towards enhancing risk management as required by prevailing Internal Audit Standards. Main challenge faced by ZSSF Internal Auditors is that they are not assessing and promoting risk management and internal control. They do not seem to play their roles in testing whether the organisation conforms with regulatory and standards of compliance. This argument is supported by the fact that ZSSF has not submitted Audited Accounts to the Controller and Auditor General for some time. The challenging part observed is that, ZSSF Internal Auditors report to Managing Director even when find out officials lose integrity which leads to lack of accuracy and reliability in cost management."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["The roles of Internal Audit Function in enhancing Risk Management at ZSSF"]}]}],"canonical_facts":{"dc:creator":["Said, Simon Khamis"],"dc:date":["2013"],"dc:date.issued":["2013"],"dc:description.abstract":["The study attempted to discover the role of Internal Auditors in enhancing risk management at ZSSF. The analysis reviews the internal audit status on risk management, the impending factors hindering the performance of internal audit function and the safeguard needed to be built to enable internal audit function at ZSSF. The study has gone further to review audit practice in the United Republic of Tanzania with special reference to Zanzibar. Quantitative primary and secondary data collection has been used in this study through qualitative collection approach. A questionnaire was used as the primary data collection tool for ZSSF employees. The secondary data used in this study consists of Zanzibar Controller and Auditor General Report, ZSSF Act No. 9 of 2002 and ZSSF Annual Report. ZSSF Internal Audit Function is not performed effectively and efficiently towards enhancing risk management as required by prevailing Internal Audit Standards. Main challenge faced by ZSSF Internal Auditors is that they are not assessing and promoting risk management and internal control. They do not seem to play their roles in testing whether the organisation conforms with regulatory and standards of compliance. This argument is supported by the fact that ZSSF has not submitted Audited Accounts to the Controller and Auditor General for some time. The challenging part observed is that, ZSSF Internal Auditors report to Managing Director even when find out officials lose integrity which leads to lack of accuracy and reliability in cost management."],"dc:format":["application/pdf"],"dc:identifier.uri":["http://repository.out.ac.tz/518/1/DISSERTATION_SIMON_KHAMIS_SAID_%28OUT%29.docx"],"dc:language":["en"],"dc:publisher.department":["Accounting and Finance"],"dc:publisher.institution":["The Open University Of Tanzania"],"dc:relation.isreferencedby":["http://repository.out.ac.tz/518/"],"dc:subject":["658 Gerneral management"],"dc:title":["The roles of Internal Audit Function in enhancing Risk Management at ZSSF"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["masters"]},"updated_at":"2026-07-24T03:40:00Z"}