Assessment on Implementation of Audit Findings Reported by Office of Auditor General: Case Study at Ethiopian Public Sectors

Assessment on Implementation of Audit Findings Reported by Office of Auditor General: Case Study at Ethiopian Public Sectors

Tarekegn Tariku Msc in Accounting & Finance

Contact

Shimelis Shibru

Contact

α Debre Markos University

Assessment on Implementation of Audit Findings Reported by Office of Auditor General: Case Study at Ethiopian Public Sectors

Article Fingerprint

ReserarchID

58VGJ

Assessment on Implementation of Audit Findings Reported by Office of Auditor General: Case Study at Ethiopian Public Sectors Banner

AI TAKEAWAY

Connecting with the Eternal Ground

Abstract

The main aim of this case study is to assess the extent of audit findings implementation in Ethiopian public offices. Auditors express their opinion on audit finding through audit report to concerned body in each sector and design follow up mechanism for their implementation. Auditor’s opinion will bear the expected fruit only when it is fully implemented according to auditor’s recommendations. In order to assess the stage of audit findings implementation in public offices of the region, primary data was collected through Likert-scale type questionnaire from audited entities and auditors. The collected data were analyzed through simple descriptive statistics using percentage. The result of the case study revealed that there is no frequent practice of audit findings implementation in the public offices. The main causes for lack of audit findings implementation in public sectors are lack of interest for audit report; absence of integrated effort to implement audit reports; weakness in follow up; and delay in audit report presentation to audited entities.

References

9 Cites in Article

Reference Format

Rodda Cossearat (2009). Modern Auditing: 3 rd edition.
Nwosu Eze (2016). Changes and Challenges of Auditing in 21 st Century: The Nigerian Experience.
(2012). Supplemental Guidance: The Role of Auditing in Public Sector Governance (available on.
Thiago De Oliveira Teodoro (2004). Strengthening Public Sector Cybersecurity Audits: Leveraging NIST Standards for Supreme Audit Institutions.
Dessalegn Mihret,Getie,Aderajew Yismaw,Wondim (2007). Internal audit effectiveness: an Ethiopian public sector case study.
Mofed (2013). Positioning internal audit for effective CSR and ESG This chapter first appeared as Chambers, AD (2015) ‘Positioning Internal Audit for Effective CSR and ESG – Scope, Competence and Reporting’ 30(3) Internal Auditing, May/June, 5–13, ISSN 0897-0378, © Thomson Reuters/Tax & Accounting. , ESG – Environmental, social and governance; CSR – Corporate Social Responsibility. Available at https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx , accessed 5 December 2016..
Dessalegn Mihret,Getie,Aderajew Yismaw,Wondim (2007). Internal audit effectiveness: An Ethiopian public sector case study.
Mofed (2013). Positioning internal audit for effective CSR and ESG This chapter first appeared as Chambers, AD (2015) ‘Positioning Internal Audit for Effective CSR and ESG – Scope, Competence and Reporting’ 30(3) Internal Auditing, May/June, 5–13, ISSN 0897-0378, © Thomson Reuters/Tax & Accounting. , ESG – Environmental, social and governance; CSR – Corporate Social Responsibility. Available at https://www.globalreporting.org/information/sustainability-reporting/Pages/default.aspx , accessed 5 December 2016..
Ayneshet Agegnew Alemu (2014). Impact of Tax Audit on Tax Compliance with Reference to Category “A” Taxpayers: A Case Study in Hawassa City Administration, South Nations, Nationalities and Peoples’ Regional State of Ethiopia.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Tarekegn Tariku. 2016. \u201cAssessment on Implementation of Audit Findings Reported by Office of Auditor General: Case Study at Ethiopian Public Sectors\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 16 (GJMBR Volume 16 Issue D2): .

More Citation Formats

Select Citation Style:

Download Citation

Download Article

GJMBR Volume 16 Issue D2
Pg. 57- 63

Explore Journals Explore Volume Read This Issue

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Not Found

Classification

GJMBR-D Classification: JEL Code: M42

Submission ReceivedDecember 7, 2015
Peer Review Double Blind
Handling Editor
Accepted January 1, 2016
Published January 15, 2016

Version of record

v1.2

Issue date

October 12, 2016

Language

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Score: 102

Country: Unknown

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Tarekegn Tariku, Shimelis Shibru (PhD/Dr. count: 0)

View Count (all-time): 110

Total Views (Real + Logic): 3623

Total Downloads (simulated): 1783

Publish Date: 2016 10, Wed

Monthly Totals (Real + Logic):

Month 1: 29 views
Month 2: 66 views
Month 3: 36 views
Month 4: 25 views
Month 5: 51 views
Month 6: 36 views
Month 7: 30 views
Month 8: 48 views
Month 9: 54 views
Month 10: 32 views
Month 11: 55 views
Month 12: 29 views
Month 13: 22 views
Month 14: 25 views
Month 15: 12 views
Month 16: 28 views
Month 17: 30 views
Month 18: 45 views
Month 19: 18 views
Month 20: 20 views
Month 21: 16 views
Month 22: 45 views
Month 23: 24 views
Month 24: 41 views
Month 25: 27 views
Month 26: 38 views
Month 27: 49 views
Month 28: 28 views
Month 29: 22 views
Month 30: 22 views
Month 31: 26 views
Month 32: 24 views
Month 33: 16 views
Month 34: 29 views
Month 35: 16 views
Month 36: 12 views
Month 37: 20 views
Month 38: 32 views
Month 39: 19 views
Month 40: 16 views
Month 41: 42 views
Month 42: 35 views
Month 43: 40 views
Month 44: 26 views
Month 45: 27 views
Month 46: 27 views
Month 47: 34 views
Month 48: 32 views
Month 49: 38 views
Month 50: 23 views
Month 51: 29 views
Month 52: 25 views
Month 53: 45 views
Month 54: 25 views
Month 55: 23 views
Month 56: 28 views
Month 57: 27 views
Month 58: 47 views
Month 59: 40 views
Month 60: 25 views
Month 61: 36 views
Month 62: 22 views
Month 63: 16 views
Month 64: 35 views
Month 65: 31 views
Month 66: 23 views
Month 67: 23 views
Month 68: 38 views
Month 69: 18 views
Month 70: 40 views
Month 71: 31 views
Month 72: 30 views
Month 73: 36 views
Month 74: 46 views
Month 75: 44 views
Month 76: 35 views
Month 77: 35 views
Month 78: 24 views
Month 79: 39 views
Month 80: 30 views
Month 81: 23 views
Month 82: 22 views
Month 83: 35 views
Month 84: 26 views
Month 85: 24 views
Month 86: 30 views
Month 87: 31 views
Month 88: 36 views
Month 89: 25 views
Month 90: 28 views
Month 91: 39 views
Month 92: 46 views
Month 93: 37 views
Month 94: 16 views
Month 95: 25 views
Month 96: 40 views
Month 97: 14 views
Month 98: 28 views
Month 99: 31 views
Month 100: 38 views
Month 101: 22 views
Month 102: 23 views
Month 103: 46 views
Month 104: 39 views
Month 105: 23 views
Month 106: 27 views
Month 107: 45 views
Month 108: 18 views
Month 109: 43 views
Month 110: 40 views
Month 111: 26 views
Month 112: 19 views
Month 113: 20 views
Month 114: 37 views
Month 115: 35 views

Total Views: 3623

Total Downloads: 1783

2026 Trends

Published Article

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]