The Influence of Audit Committees’ Attributes on the Effectiveness of Public Sector Audit Committees in Tanzania

Abstract

The study examined the influence of the audit committees’ size, independence, competence, and objectivity on the effectiveness of the public sector audit committees in Tanzania. Data was collected using self-administered structured questionnaires distributed to 80 public sector internal auditors in Tanzania and analysed using multiple regression technique. The findings indicate that audit committees’ independence, objectivity and competence have significant positive influence on the effectiveness of the public sector audit committees’ effectiveness while audit committee size has no significant influence on the effectiveness of the public sector audit committees. The study findings imply that there is a need to enhance audit committees’ independence, objectivity and competencies in order to enhance their effectiveness in the Tanzanian public sector.