Browsing by Author "Tsion Alemu"

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    Effect of Internal Audit on Organizational Performance: the Case Study of Nib International Bank
    (A.A.U, 2025-06-04) Tsion Alemu; Abebaw Kassie
    This research paper the effect of internal audit on organizational performance at Nib International Bank with a specific focus on examining how internal auditor independence, audit quality, management support, and auditor risk evaluation practices influence the bank's performance. The research methodology employed a quantitative research approach, data were collected from 71 respondents across the internal audit, finance, and risk departments using structured questionnaires. Descriptive and inferential statistical tools, including correlation and regression analyses, were used to analyze the data. the findings reveal that internal auditing plays a significant role in enhancing organizational performance by strengthening risk management, improving internal controls, and increasing operational efficiency. The study also highlights that auditor independence and management support are critical factors in ensuring audit effectiveness. In addition, the correlation study demonstrates a strong and positive relationship between the organization's audit performance and the elements influencing auditing. Based on the findings, this paper proposes recommendations to strengthen internal audit practices for improved performance. This research contributes to the understanding of internal auditing's role in the organization.
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    lCT Utilization of Medium-sized Business Organizations: The Case of Selected Business Organizations in Addis Ababa.
    (Addis Ababa University, 2015-06) Tsion Alemu ; Negeri Lencho
    The major objective of the study was to investigate leT utilization level of selected medium sized business organizations located in Addis Ababa. Specifically, the study attempted to analyze how the se lected organi zations use leT in their core business activities and identify the opportunities and challenges of incorporating leT in business activities. The study applied qualitative method whereby semi structured in-depth interview and text analysis were used as data collection instruments. The study applied tlu•ee models: the adoption ladder model, the Nolan's 6th stage of IT/IS and the transporter model as a theoretical framework that depicts the utilization level of the businessorgani zations. The organizations were selected tlu•ough purposive sampling method, that was based the definition of medium sized businesses formulated by an international information technology research company named Gartner. The data obtained from the in-depth interview were analyzed qualitatively, in an approach that begins with a profile of theselected organization and continues with the analysis of the data gathered about the specific organization. In the study, the data which were gathered through document analysis were used as a describing feature of the major appl ications used by the selected organizations. By applying the above methods of data collection and organi zation the research answered four basic research questions. The findings of the study revealed that medium-sized business organizations struggle with various problems of adopting leT opportunities as a result of the lack of skill and training, internet service provider and leT appl ications. The findings of the study showed that except one organization the medium-sized businesses do not apply any aspect of e-commerce. In add ition, the study has also revealed that the selected businesses internal and external communication flow takes place through the faci lities of leT. The study concludes that medium-sized organizations utilize different information exchange and business activity enhancer software, but faces problems such as employees' lack of the appropriate culture and knowledge of le T as a barrier to effecti ve ly utili zing le T in the work activity of business organizations. Based on the findings of the study, the researcher has forwarded recommendations on how busihess organizations can better utilize leT to improve their performance.