The mismatch between compliance and value for money audits in Tanzania: Do audit tools matter?

Abstract

The current study aims to find out the mismatch between compliance audit and value for money audit in the Tanzania context. The study adopted exploratory design and cross-sectional design in the data collection and analysis. The data were collected using semi-structured interviews and documentary reviews. The study revealed that the audit measurement tools are the main sources of the mismatch between compliance and value for money audit results. The compliance audit is measured on a ratio scale while the value for money in the ordinal scale. The study concludes that the value for money that procuring entities in Tanzania are realizing without satisfactory compliance is caused by audit measurement tools. Finally, the study stresses that since the compliance audit measures performance on the process and value for money audit measures performance on the outcome, the study recommends uniformity in computation and scaling