Accounting and Auditing

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Browsing Accounting and Auditing by Author "A., Wollela (PHD)"

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    Implementation of Office of Federal Auditor General Recommendations in Ethiopia: Factors for Recurring Financial Irregularities
    (A.A.U, 2021-01) Semagne, Amlake; A., Wollela (PHD)
    The purpose of this thesis is to assess if the repeated financial irregularities of public Offices in Ethiopia in implementing recommendations by the Office of the Auditor General is caused by the nature of audit recommendation, lack of follow up and corrective measures, financial and human resource constraints, the nature of office, and other factors. The study covers the Ethiopian Geological Surve, Federal Police, and Minister of Foreign Affairs. The study employs exploratory mixed methods research approach. Under the qualitative aspect, five in-depth interviews were conducted in three offices subjected to this study; documentary analyses were also conducted. The quantitative aspect employed survey design. Survey participants were selected using purposive sampling technique and covered all heads and employees of the department of finance, and internal audit of the Ethiopian Geological Survey, Ministry of Foreign Affairs, and the Federal Police. A Survey self -administered method was employed and the response rate was 83.6 %. The main findings show that follow-up and corrective measures; financial and human resource constraints; and the nature of office, are found to be the major factors for the financial irregularities in implementing audit recommendations. It is recommended that merit- based assignment of top management with proper knowledge and skills could solve the problems that emanate from the problems associated with follow-up and corrective measures. To solve the problems arising from financial and human constraints, the government is recommended to work towards mitigating the turnover of experienced top management and employees by narrowing the salary and allowances gaps, as much as possible, among public institutions and other private employers. With regard to solving problems related to the nature of office, the government is recommended to modernize its document management system in a way that simplifies to trace any necessary documents when requested