Forensic Audit Procedures and Internal Control Effectiveness in Tanzania's Public Sector

Purpose - This study examines the association between forensic audit procedures and perceived enhancement of internal control systems in a large Tanzanian public utility. Methodology - A cross-sectional survey was administered to personnel in finance, internal audit and management at Tanzania Electric Supply Company Limited (TANESCO) Headquarters. The analysis used 172 responses and combined descriptive statistics with simple linear regression. Findings - Respondents reported high perceived use of forensic audit procedures (M = 4.15, SD = 0.65) and high perceived enhancement of internal controls (M = 4.02, SD = 0.71). Forensic audit procedures were positively associated with internal-control enhancement (R = .685, R² = .470, adjusted R² = .467; F(1, 170) = 151.25, p < .001). The estimated slope was positive (B = .690, β = .685, t = 12.30, p < .001). Practical implications - TANESCO and comparable public entities should embed risk-based forensic capability, data analytics, evidence-preservation protocols and systematic follow-up within their control-monitoring arrangements while safeguarding internal-audit independence. Originality/value - The study provides organisation-specific evidence from a strategically important public utility in a setting where empirical work on forensic audit procedures remains limited. Because the measures are self-reported and the design is cross-sectional, the findings establish association rather than causation.