Sarcouncil Journal of Public Administration and Management

Abstract: This study explores how Internal Audit Functions (IAFs) influence the operational performance of higher learning institutions in Dodoma City, Tanzania. Specifically, it examines the role of risk management, governance processes, and internal control systems. The study adopted a qualitative case study methodology where by 12 internal auditors were purposively selected from three higher learning institutions. Data were gathered through semi-structured interviews and analyzed thematically. The findings show that all three elements i.e., risk management, governance processes, and internal controls significantly affect institutional performance. Risk management, however, remains a relatively new and developing practice. Governance processes would benefit from restructuring audit units to include professionals beyond finance, while strict adherence to internal controls emerged as a key driver of improved performance. These findings are interpreted through agency theory (emphasizing accountability between principals and agents) and institutional theory (highlighting conformity to regulatory and societal expectations). The study recommends strengthening IAFs through robust risk management frameworks, multidisciplinary audit teams, stronger compliance mechanisms, and integration of internal audit into strategic governance. These measures, if institutionalized, will enhance operational efficiency and accountability, and contribute to the realization of Tanzania Development Vision 2050.