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Addis Ababa University Libraries Electronic Thesis and Dissertations: AAU-ETD! >
Faculty of Business and Economics >
Thesis - Accounting & Finance >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/1966
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| 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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