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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/1966

Title: Internal Audit: Reporting Relationship in Ethiopian Public Enterprises
Authors: Samuel, Mulugeta
Advisors: Gebremedihne Gebrehiwot
Copyright: 2008
Date Added: 22-Jan-2009
Publisher: Addis Ababa University
Abstract: Table of Content Chapter one: Introduction 1.1. Background of the study 1 1.2. Statement of the Problem 2 1.3. Research Questions 4 1.4. Objectives of the study 5 1.5. Hypothesis 5 1.6. Significance of the Study 6 1.7. Scope and limitation of the study 6 1.8 Methodology 7 1.9. Analysis Method 9 Chapter two: Literature Review 2.1 Internal Audit – Historical background 10 2.1.1. Evolution of Auditing 10 2.2.2. The development of internal audit in Ethiopia 11 2.2. Analysis of internal audit reporting Structure 13 2.3. Reporting relationship and internal audit scope 19 2.4. Reporting relationship and independency 25 2.5. Reporting relationship with Audit Committee 28 2.6. Corporate governance and reporting relationship 33 viii Chapter three: Data Presentation and analysis 3.1. Data Gathering 35 3.2. Empirical results and discussion 37 3.2.1. Introduction 37 3.2. 2. Internal audit reporting relationship 39 3.2.2.1. Internal audit reporting responsibility 39 3.2.2.2. Benefits and Risks of the current reporting line 42 3.2.2.3. The availability and clarity of audit charter 43 3.2.2.4. The clarity of IA charter 44 3.2.3. Reporting relationship Vs scope of internal audit 45 3.2.3.1. Relationship between reporting relationship and scope of IA 45 3.2.3.2. The current scope of internal auditors 46 3.2.3.3. Size and quality of internal audit staff 46 ix 3.2.4. Reporting relationship Vs independency of internal audit 48 3.2.4.1. Conducive environment to promote independence 48 3.2.5. Reporting relationship Vs IA contribution for good governance 48 3.2.5.1. Reporting relationship contribution for good governance 48 3.2.5.2. Management and employee understanding the role of IA for good governance 50 3.2.6. The effect of reporting relationship on management correction action 50 3.2.6.1. Conflict of interest with the management 50 Chapter four: Conclusions and recommendations 4.1. Conclusions 52 4.2. Recommendations 55 References 58
Description: Internal Audit: Reporting Relationship in Ethiopian Public Enterprises For The Partial Fulfillment Of MSC. In Accounting and Finance
URI: http://hdl.handle.net/123456789/1966
Appears in:Thesis - Accounting & Finance

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