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

Tarekegn Tariku

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

Tarekegn Tariku * § Msc in Accounting & Finance

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§ Debre Markos Univesity

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

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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

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

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GJMBR Volume 16 Issue D2

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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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

English

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Article Matrices

Total Score: 119

Country: Ethiopia

Subject: Global Journal of Management and Business Research

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

View Count (all-time): 263

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Publish Date: 2016 01, Fri

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Total Views: 1.6K

Total Downloads: 115

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