Browsing by Author "Abebe, Dugassa"

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    Challenges of Implementation of Audit Recommendations: The Case of the Oromia Regional State Five Basic Service Providing Sectors Regional Bureaus
    (Addis Ababa University, 2018-01) Abebe, Dugassa; Abebe, Yitayehu (PhD)
    This study intended to assess the challenges for the implementation of audit recommendation in the case of the Oromia regional state five basic service providing sectors Regional Bureaus. To address this objective quantitative research approach was adopted. Survey also conducted on five basic service providing sectors Regional Bureaus. To identify various challenges of implementation of audit recommendations, 20 different departments from the five basic service providing sectors Regional Bureaus were subjects of the study. The data obtained statistically was analyzed in the study. The major /key/ areas of audit findings are found in Procurements, Internal revenues, receivables and Constructions. Audit recommendations are not fully implemented in the Oromia regional state five basic service providing sectors Regional Bureaus. Besides, out of twenty one challenging factors seventeen were identified as challenging factors that hinder the implementation of audit recommendation in the case of the Oromia regional state five basic service providing sectors of the Regional Bureaus. In short, inadequacy of competency, lack of top managements support, monitoring and follow up are the main challenging factors for the implementation of audit recommendations in Oromia regional state five basic service providing sectors Regional Bureaus. Generally, the auditee should capacitate their employees (management) to make them competent in order to implement audit recommendations and the top management should support, monitor and follow up the implementation of audit recommendations. In addition, houses of people’s representatives and the regional Auditor General should perform effective follow up about the implementation of audit recommendations.