“325”, Oral Interview
Questions and Answers for Mkaguzi Daraja la II (Ukaguzi wa Hesabu) at – the National
Audit Office (NAOT).
ABSTRACT
This document is a practical and
interview-focused preparation guide for candidates applying for the position of
Mkaguzi Daraja la II (Ukaguzi wa Hesabu) at the National Audit Office of
Tanzania. It brings together essential foundational oral questions and a large
set of advanced, scenario-based interview questions that reflect what NAOT
interview panels typically ask. The questions and model answers are designed to
test not only technical knowledge, but also judgment, ethics, independence, and
the ability to apply auditing principles in real public sector situations.
Overall, the guide helps candidates move from basic understanding to confident,
well-structured interview responses that demonstrate readiness for professional
public auditing roles.
Prepared
by: Accountants and Auditors
Compiled
by Johnson Yesaya Mgelwa.
A
lawyer stationed in Dar-es-salaam.
0628729934.
Date:
June 1, 2025
Dear
applicants,
This
collection of questions and answers has been prepared to help all of you to understand
the key areas tested during the interview. The goal is to provide a useful, and
practical study guide so you can all perform confidently and fairly in the
selection process. I wish you the best of luck, and may this resource support
you in achieving success!
Warm
regards,
Johnson
Yesaya Mgelwa
For
Personal Use by Applicants Preparing for Mkaguzi Daraja la II (Ukaguzi wa
Hesabu) at – the National Audit Office (NAOT).
SECTION A: CORE ORAL INTERVIEW QUESTIONS
(FOUNDATIONAL)
These questions test baseline competence
expected of every Mkaguzi Daraja la II candidate at NAOT.
1. Why is auditing particularly important
in the public sector compared to the private sector?
Auditing is especially important in the
public sector because public funds belong to citizens and must be used in the
public interest. Unlike the private sector, where profit motivates efficiency,
public institutions rely on accountability and oversight to prevent misuse of
resources. Auditing ensures transparency, promotes good governance, and
provides assurance to Parliament and the public that government funds are
managed lawfully and effectively.
2. Explain the difference between a
financial audit and a performance audit, with an example.
A financial audit focuses on whether
financial statements are accurate and fairly presented in accordance with
applicable standards, while a performance audit examines whether resources have
been used economically, efficiently, and effectively. For example, a financial
audit may confirm that funds were spent as recorded, whereas a performance
audit would assess whether those funds actually achieved the intended service
or development outcomes.
3. During audit fieldwork, management
delays providing key documents. How do you handle this?
I would formally request the documents
and document all delays in the audit working papers. If the delay continues, I
would escalate the matter through the appropriate audit hierarchy and assess
its impact on the audit scope. Persistent delays may lead to a limitation of
scope, which must be clearly reflected in the audit report to maintain audit
integrity and transparency.
4. What does “value for money” mean in
public sector auditing?
Value for money refers to ensuring that
public resources are used in the most economical, efficient, and effective way.
It is not only about spending less money, but about achieving the best possible
outcomes with the resources available. In public sector auditing, this concept
helps assess whether government programs deliver meaningful benefits to
citizens.
5. If you suspect fraud but lack
sufficient evidence, what should you do?
When fraud is suspected but evidence is
insufficient, I would maintain professional skepticism and expand audit
procedures to gather more reliable evidence. I would avoid making premature
accusations and instead report the suspicion through proper audit channels. All
actions must follow auditing standards to ensure fairness, accuracy, and
professionalism.
6. How does the work of NAOT protect
ordinary Tanzanian citizens?
NAOT protects citizens by ensuring that
public funds collected through taxes and other revenues are used properly and
for their intended purposes. Through independent audits, NAOT identifies misuse
of funds, improves financial discipline, and strengthens accountability in
public institutions. This ultimately improves service delivery and builds
public trust in government operations.
7. What is materiality, and why is it
important in audit decision-making?
Materiality refers to the significance of
a misstatement or omission that could influence the decisions of users of
financial statements. It is important because auditors cannot focus on every
minor error. Materiality helps auditors prioritize high-risk and significant
areas, ensuring efficient use of audit resources while maintaining reliable
audit conclusions.
8. A senior officer pressures you to
remove an adverse audit finding. What do you do?
I would remain independent and rely
strictly on audit evidence. I would professionally explain that audit findings
are evidence-based and cannot be altered due to pressure. I would document the
incident and report it to my supervisor in line with ethical standards. Auditor
independence and integrity must always be protected.
9. What role does an Accounting Officer
play in public financial management?
An Accounting Officer is responsible for
the proper management, control, and accountability of public funds within a
ministry or institution. This includes ensuring compliance with financial laws,
maintaining effective internal controls, and preparing accurate financial
reports. The Accounting Officer is ultimately answerable for the use of public
resources.
10. Why are internal controls important
even when external audits exist?
Internal controls operate continuously
and help prevent errors and fraud before they occur, whereas external audits
are periodic. Strong internal controls ensure daily financial discipline,
reduce audit risks, and improve reliability of financial information. External
audits rely heavily on the effectiveness of these controls.
11. Explain how you would audit a
government project with cost overruns.
I would compare actual expenditure
against the approved budget and review whether the overruns were properly
authorized. I would examine procurement processes, contract variations, and
payment records. Finally, I would assess whether the additional costs provided
value for money and identify accountability for the overruns.
12. What ethical qualities must an NAOT
auditor possess?
An NAOT auditor must demonstrate
integrity, objectivity, independence, confidentiality, and professional
competence. These qualities ensure that audit work is honest, unbiased, and
credible, even under pressure. Ethical conduct is fundamental to maintaining
public trust in audit outcomes.
13. How do you distinguish between an
error and fraud during an audit?
An error is an unintentional mistake,
while fraud involves deliberate deception for personal or organizational gain.
To distinguish between them, I would look for patterns, intent, concealment,
and supporting evidence. Conclusions must always be evidence-based, not
assumptions.
14. What challenges do auditors face when
auditing donor-funded projects?
Auditors often face challenges such as
different donor reporting requirements, multiple currencies, tight timelines,
and complex compliance conditions. These projects require careful attention to
donor agreements and coordination with implementing agencies to ensure full
compliance.
15. Why should audit recommendations be
practical and realistic?
Practical recommendations increase the
likelihood of implementation and help management take corrective action.
Unrealistic recommendations may be ignored, leading to repeated findings.
Effective recommendations strengthen governance and improve financial
management.
16. How do you handle disagreements
within an audit team?
I would address disagreements
professionally by referring to audit standards, evidence, and objectives.
Constructive discussion helps reach consensus while respecting team hierarchy.
The focus should always remain on audit quality, not personal opinions.
17. What is the purpose of an audit query
or audit observation?
An audit query highlights an identified
issue and seeks management’s explanation or corrective action. It forms the
basis for audit conclusions and promotes accountability. Properly documented
queries strengthen the credibility of audit reports.
18. Why is documentation important in
audit work?
Documentation provides evidence of work
performed and supports audit conclusions. It allows for review, follow-up, and
legal protection of the auditor. Without proper documentation, audit findings
lack credibility.
19. How does NAOT ensure independence
from the Executive?
NAOT’s independence is guaranteed by the
Constitution, which allows it to report directly to Parliament. The Controller
and Auditor General has security of tenure and legal protection, ensuring
audits are conducted without undue influence.
20. What would you do if audit
recommendations are repeatedly ignored?
I would report the issue as a recurring
finding, escalate its significance, and highlight governance weaknesses.
Persistent non-implementation indicates poor accountability and must be clearly
communicated in audit reports.
21. Explain the importance of bank
reconciliation in public institutions.
Bank reconciliation ensures that cash
records match bank statements, helping detect errors, fraud, or unauthorized
transactions. It promotes accuracy, transparency, and financial discipline in
managing public funds.
22. Why is audit follow-up as important
as the audit itself?
Audit follow-up ensures that
recommendations are implemented and corrective actions taken. Without
follow-up, audits lose their impact and issues may recur. Follow-up strengthens
accountability and improves public financial management.
23. How would you audit revenue
collection in a local government authority?
I would review revenue systems, test
completeness of collections, compare trends over time, and verify remittances
to the Treasury. This ensures all revenues due are collected and properly
accounted for.
24. What risks arise when procurement
rules are ignored?
Ignoring procurement rules increases the
risk of corruption, poor value for money, legal violations, and weak service
delivery. Proper procurement ensures fairness, transparency, and efficient use
of public resources.
25. Why do you want to work at NAOT, and
what value will you add?
I want to work at NAOT to contribute to
public accountability and good governance. I bring analytical skills,
integrity, and commitment to professional auditing standards, and I am
motivated to protect public resources for national development.
📘 Get the Full Aptitude Test Questions PDF through your Gmail (Questions 1–325)
You’ve just accessed the first 25 questions. The full set of 325 expertly prepared oral interview questions and answers for Mkaguzi Daraja la II (Ukaguzi wa Hesabu) at – the National Audit Office (NAOT). Is available, pay, and get access.
To get access to the full PDF, please make a payment of Tsh 10,000 to the LIPA numbers below:
After payment, please send a text message to notify us of your payment:
⚠️ Important Notice
- The PDF will be watermarked with your name and phone number and protected for personal use only.
- Redistribution, sharing, screenshotting, or copying the contents is strictly prohibited. When you share unlawfully, your name and phone number are visible and easy to trace as you leaked a document to other third parties.
- Legal action may be taken against the misuse of this material.
Thank you for supporting quality content. Best of luck in your interview preparation!
 at – the National Audit Office (NAOT).){kind=link}
0 Comments
PLACE YOUR COMMENT HERE
WARNING: DO NOT USE ABUSIVE LANGUAGE BECAUSE IT IS AGAINST THE LAW.
THE COMMENTS OF OUR READERS IS NOT OUR RESPONSIBILITY.