Abstract
This study critically examined the determinants of the success of the Internal Audit function in the entire public sector of Zanzibar, with a specific focus on the Office of the Internal Audit General, the oversight institution of the Revolutionary Government of Zanzibar, responsible for promoting transparency, accountability, and good governance in the management of public resources. The study employs both quantitative and qualitative research approaches, applying numerous linear multiple analyses, such asregression, correlation, ANOVA, and coefficient matrix, to examine the combined and individual effects of Auditor Independence, Auditor Competence, and Management Support on the assumed Internal Audit value, and the survey covered the qualitative side of the study. The results showed that respondents highly rated the overall effectiveness of the internal audit. A multiple linear model was found to be statistically significant, explaining a substantial proportion of the total variation in effectiveness, which accounted for 41.9% of the total variation. Critically, the study validated that Management Support is the sole statistically significant positive internal audit determinant of success (B=0.427, p=0.000). This highlights management's considerable commitment to providing necessary resources and timely follow-up on audit recommendations, a key operational success mechanism. The analysis also concluded that both auditor competence and auditor independence impacts, despite being descriptively rated as positive, are statistically not significant for individually predicting the success outcome of the current study, respectively. The study categorically concludes that the internal audit function's actual value lies purely in the co-support and utilisation of active organisational leadership. Hence, a significant recommendation for implementation is the establishment of a formalised structure to secure and enforce management's commitment to supporting the audit process
Cite this
Sakina; S.; Abeid A. & Haji; I, (2026), Effectiveness of Internal Audit in Zanzibar, the Case of “Office of Internal Audit General” Zanzibar, Volume 9(Issue 1), 299-306