The Effectiveness of Internal Audit Procedures in Identifying Revenue Leakages in Local Government Authorities: A Case Study at Morogoro Municipal Council, Tanzania

The effectiveness of internal auditing procedures in the detection of revenue leakages within Morogoro Municipal Council (MMC) has been evaluated in this study. A mixed-methods approach was used to collect data from 87 participants by means of questionnaires and interviews. The findings indicate that internal audits are generally viewed as effective mechanisms for the detection of revenue losses, highlighting problem areas in need of corrective action. Nevertheless, under- resourcing, inadequate auditor expertise, and weak implementation of audit recommendations hinder the full potential of the internal audit function. Recommendations made include enhanced training for internal audit staff, greater application of technology, more stringent follow-up mechanisms, and instilling a better culture of accountability in order to promote the internal audit function to optimize revenue collection in MMC.