Assessing organizational governance maturity in technical audits: criteria development for the Tanzanian context

Abstract This study addresses the gap in localised frameworks for assessing organisational governance maturity (OGM) in the technical audit function in Tanzania. It provides a structured decision-making approach for organisations undergoing technical audits. Leveraging the analytical hierarchy process (AHP), the study systematically determines the weights of factors influencing OGM, considering expert judgments and empirical data. The computed weights of the five main constructs/factors are technical audit mandate (0.039), organisation and management of technical audit functions (0.211), human resource and professional development (0.302), technical audit standards and methodology (0.375), and communication and stakeholders' management (0.073). The normalised pairwise comparison matrix shows that the calculated λmax value is 5.309, while the consistency index (CI) was 0.0774. The consistency of judgments is satisfactory because the CR is 0.0691, which is less than 0.1. Factors affecting the OGM of the technical audit function (TAF) were divided into constructs, sub-constructs, and variables. The prioritised criteria were then used to measure the TAF’s OGM. The analysis revealed a total OGM score of 3.147, corresponding to 63% of the established scale of 100%, placing the National Audit Office of Tanzania at level 4: managed organisational governance. However, two constructs, namely the organisation and management of technical audit functions, and communication and stakeholders' management, were near level 4. The findings of the study provide valuable insights for enhancing governance practices in Tanzanian organisations undergoing technical audits, offering a structured approach for decision-making and improvement initiatives.