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Title: Internal Audit Practices: A Case of Ethiopian Governmental Higher Educational Institutions for the Partial Fulfillment of MSC. In Accounting and Finance
Authors: Fekadu, Bethlehem
Advisors: Ato Assefa Desta
Copyright: Jun-2009
Date Added: 2-Jun-2012
Abstract: The main purpose of this study was to investigate challenging factors that has influenced the Ethiopian higher governmental institutions to pursue their internal audit practice. The study was continued to four universities, Adama University, Hawasa University, Harama University and Addis Ababa University. Seven internal auditors were used as data source which were selected using convenience sampling techniques. To obtain the required information open-ended and closed ended questionnaires were used as data gathering tools. Then qualitative approaches were employed to analyze and interpret the filled in data. The findings of the study showed that lack of proper management commitment, lack of developmental programs for internal auditors and other organizational factors were critical factors influencing effectiveness of IAF in the respective universities. To alleviate those problems, it is recommended that management and the audit division of the respective universities has to work jointly to improve the IAF of their respective universities as per requirements of international standards.
Description: This work is original in nature and it is sufficient for submission for the partial fulfillment for the award of MSc. in Accounting and Finance.
URI: http://hdl.handle.net/123456789/3156
Appears in:Thesis - Accounting & Finance

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