Browsing by Author "Bethel Haddis"

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    Effectiveness of performance Audit in Addis Ababa Audit office
    (A.A.U, 2025-06-09) Bethel Haddis; AbebawKassie (PhD)
    This project examines the effectiveness of performance auditing in the public sector, focusing on the Addis Ababa Audit Office General (AAAOG). Performance audits are instrumental in promoting transparency, accountability, and efficient public resource utilization. However, the effectiveness of these audits often depends on a range of organizational and operational factors. This research aims to identify the key factors influencing performance audit effectiveness, including auditor competency, audit criteria, management and supervisory support, cooperation from auditees, adherence to audit standards, and post-audit follow-up mechanisms. Using a descriptive research design, data were collected from performance auditors, auditees, through structured questionnaires. Quantitative data were analyzed using SPSS, applying descriptive statistics and frequency analysis. The findings revealed that while AAAOG has demonstrated strong performance in executing planned audits, challenges remain, predominantly concerning inadequate compensation, limited feedback mechanisms, and audit resource constraints. Nevertheless, high levels of auditor awareness, established audit standards, and strong cooperation from auditees have positively influenced audit outcomes. The study concludes that enhancing auditor training, improving managerial feedback systems, and addressing compensation gaps are critical for strengthening performance audit effectiveness. Recommendations include increased investment in auditor capacity, refinement of performance audit manuals, and institutional reforms to reinforce post-audit accountability. These findings contribute to the improvement of public sector governance and resource management in Ethiopia