To construe Cronos mythological approach is undertaken to behold its primordial image and discern its meaning in purity and fullness. The myth of Cronos is subjected to interpretation and reflection from Jungian perspective. The research paper also includes the relation of Cronos with the omphalos (the navel-stone), Cronos as presented in the cosmology of Pherecydes and Cronos in Orphic Theogony.The legacy of Cronos in terms of predominance is also highlighted. In summation: Cronos disseminates fertility, along with his spouse Rhea and children—Hestia, Demeter, Hera, Pluto, Poseidon and Zeus—personify home, child rearing, death, natural disaster and fecundity from the sky, time is the detached preserver of all that has always been, Cronos is the begetter of the prima materia—Fire, Air and Water, and the feminine face of time is the fate. Cronos is placed from the Golden to the Heroic Age of Greek mythology and in depth psychological experience envelopes our collective unconscious in the Iron Age.

Financial scandals in some local government authorities in Tanzania and the effectiveness of internal audit in mitigating such scandals have become an area of interest for both policy makers and the professions. This study assessed the setbacks for the Effectiveness and Efficiency of Internal Audits in Local Government Authorities in Tanzania, the case of Morogoro Region. Data was collected from 200 respondents in six District Councils from the departments of administration, procurement, planning, finance and auditing. The study employed a sampling method in gathering data. Data was descriptively analysed by SSSP and multiple data were analysed by Regression analysis in determining the association between the effectiveness and efficiency of the internal audits in local government authorities and four main factors. Results reveal that internal audit effectiveness and efficiency is hindered by, lack of independence of internal audit, lack of competence of internal auditors, little management support to internal auditors, and lack of relationship between internal auditors and external auditors. The study further indicates size and mixture of professions of internal auditors is the determinant that hinder the effectiveness and efficiency of internal audits in local government authorities in Tanzania. The study contributes to existing body of knowledge in internal audit literatures by providing useful information to both professionals and academicians who are eager in identifying setbacks for the internal audit effectiveness and efficiency in local government authorities in Tanzania.