ORCID
https://orcid.org/0009-0005-8628-1695
Abstract
The study aimed to identify key factors contributing to Organisational Governance Maturity (OGM) of the Technical Audit Functions (TAF) in Tanzania. The study employed a sequential approach as a research design. The first step was to collect and analyse literature studies to identify factors enabling the OGM of the TAF. Next, a questionnaire was administered to one hundred twenty-eight (128) respondents from seven (7) TAFs to rank the key enabling factors that were identified from the literature that influence the OGM of TAF in Tanzania. Using data from a questionnaire administered to 128 respondents, a two-step strategy was employed to conduct structural equation modelling (SEM). The study identified 56 factors enabling OGM at various TAFs' growth and maturity levels. The study divides these factors into "five constructs or dimensions," providing a structured framework for understanding OGM across different stages of growth. The developed model for the analysis of factors enabling OGM of the TAFs was concluded to be good based on overall model fit indices with the following indices: CMIN/df = 2 belongs to the range between 2 and 5, SMR = 0.065 ≤.08, and RMSEA = 0.077 ≤.08. Based on the findings, the research concluded that, as TAFs progress through different stages of growth, recognising and addressing factors influencing OGM of TAF will allow for customised strategies that support continuous improvement and adaptability. It is recommended that policymakers implement a structured framework to strengthen the identified enabling factors based on the growth stage of the TAF, and use them to guide and foster the assessment of the OGM of TAF at different levels.
Recommended Citation
Haule, G. C. (2026). Analysis of Factors Enabling Organisational Governance Maturity for the Technical Audit Function in Tanzania. Tanzania Journal of Engineering and Technology, 45(1), 32-50. https://doi.org/https://doi.org/10.65085/2619-8789.1221
Publisher Name
University of Dar es Salaam
Included in
Dynamics and Dynamical Systems Commons, Industrial Engineering Commons, Risk Analysis Commons