The Good Financial Governance II programme (GFG II, August 2020 – January 2024) built on the successful implementation of the GFG I programme (May 2016 – July 2020). The overall objective was to ensure the public finance system is strengthened in accordance with the principles of good financial governance, specifically transparency, efficiency and accountability.
The consortium implemented Field of Action 2 under the GFG II programme, which focused on strengthening the internal audit function across the Tanzanian public sector by enabling conditions for an effective internal audit in the public sector in Tanzania with the continued ambition that the internal audit reports of Internal Audit Units (IAUs) in Ministries, Departments, Agencies (MDAs) and Local Government Authorities (LGAs), may achieve international standards for Internal Audit. This was mainly done via support in two key areas, which were the provision of capacity building measures at organisational and individual level (on-the-job trainings, workshops and formal certification trainings) and the development / updating of audit guidance documents (Internal Audit, Risk Management, Quality Assurance and Improvement, Performance Audit, and Gender Audit)
Results achieved:
- 23 out of 30 internal audit units of ministries, departments, and agencies (MDAs) and local government authorities (LGAs) improved their internal audit reports’ conformance with international standards by one step (based on standards of the Institute of Internal Auditors, IIA)
- Conditions for an effective internal audit function improved in line with the MoFP's 'strategy for the further development of the internal audit system in the public sector of Tanzania'.
- 5 guidance documents were newly developed or revised to address recurrent issues of the Internal Audit strategy, of which 3 were adopted and 2 were in the approval process by the Ministry of Finance and Planning (MoFP) by the end of the contract.
- 3 measures for improved knowledge management were developed for the Internal Audit General Division (IAGD) and Internal Audit Units of partner LGAs/MDAs.
- 3 measures, agreed upon in a MoFP action plan to establish independent and effective audit committees in the Tanzanian public sector were developed.