The Influence of Training on the Effectiveness of Audit Committees: A Case of Njombe Region’s Councils

This study examined the influence of training on the effectiveness of audit committees in councils in the Njombe region, Tanzania. A quantitative approach was employed, utilising survey data from 98 respondents involved in audit processes, and analysed through correlation and multiple linear regression. The study employed agency theory. Regression analysis confirmed that training (β = 0.234, p = 0.027) has a positive and statistically significant influence on the effectiveness of the audit committee, explaining 47.8% of the variance in audit committee effectiveness. Demographically, respondents were predominantly male (59.2%), aged 31+ (79.6%), and university-educated (70.4%), with most acknowledging sufficient training opportunities (83.7%) but highlighting gaps in communication and critical discussion norms. The study concludes that fostering a supportive organisational continuous training is critical for enhancing audit committee performance in Tanzanian councils. These findings underscore the need for context-specific interventions to strengthen governance frameworks and align with regional accountability goals