NAOT

The Journal of National Audit Office of Tanzania Vol 7 No 1. Jan-March 2014

Dear Reader,

Welcome to the edition of the Auditor General Journal for the first quarter of January – March

2014. The National Audit Office of Tanzania (NAOT) is proud to continue to provide timely and

efficient communication avenue with its stakeholders through the publication of this journal.

In the spirit of becoming a centre of excellence in public sector auditing through the provision

of efficient audit services, I would like to share with you some news and relevant professional

articles of interest.

The National Audit Office has met its statutory submission date of the Controller and Auditor’s General reports to H.E.

the President of the United Republic of Tanzania Dr. Jakaya Mrisho Kikwete for the year ended 30th June 2013 , an

event which took place on 28th March 2014 at the Statehouse in Dar es Salaam. The reports will be public documents

after being tabled in the Parliament of the URT sometimes in May 2014, for more information about this read the news

inside this journal.

How do you do with your New Year’s resolutions? Were there New Year resolutions to promote better health outcomes

among employees? This issue of the journal provides clear answers to those questions through an article with the

heading “Make a Healthy Lifestyle Change to Avoid Cancer Development”. Evidence from lifestyle change programmes

indicates that having clear goals for healthy outcomes is more than just implementing one aspect of wellbeing, but rather

should be a combination of lifestyle factors that affects positive changes without any risk factor. To gain an in-depth

understanding and appreciation please read the full article in this publication. Good Health First!

This issue also provides new insight on the field of forensic auditing. Fraud prevention and deterrence is noteworthy in

growth of any institution. Fraud in professional definition is regarded as any intentional deceit meant to deprive another

person or party of their property rights. In the context of auditing financial statements, fraud is defined as an intentional

misstatement of financial statements. However, there are many things that organisations can and should do to minimize

the risk that fraud can occur and go undetected. Read the full article in the journal to enhance the understanding on

fraud prevention.

We have also outlined qualities that give today’s best leaders which includes the resilience to cope with many challenges

coming their way and the resolve to sustain long term success. Leaders should have vision that focuses on the most

important opportunities and commitment to creativity. To get honest feedback, they need to listen and learn from the

people who they are leading. Our readers are encouraged to open this page and gain contemporary understanding

regarding administration and human resource management through Mr. Utouh’s legacy.

I would like to take this opportunity to thank all the contributors and writers of articles published in this edition. I would

like to encourage them to continue writing articles for future editions of the journal and at the same time invite others to

create an interest in writing articles for the journal. I would also like to thank the editorial board and invited editors for a

job very well done in bringing out this journal.

On behalf of the editorial board, I welcome feedback, comments and suggestions on how to further improve our journal.

I wish you a very happy New Year and enjoyable reading.

The Journal of National Audit Office of Tanzania Vol 7 No 1. Jan-March 2014
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