Accounting and Finance Dissertation

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Browsing Accounting and Finance Dissertation by Subject "Accountability"

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    The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of Oromia National Regional State
    (Addis Ababa University, 2016-01) Balli, Regassa; Kassie, Abebaw (PhD)
    The main objective of this research project is to assess the role of performance audit on performance improvements and accountability in some of the selected audited public sectors in Oromia National Regional State. The factors used to assess performance improvement were perceptions of the audited public sectors on the performance audit, perceptions of the audited public sectors on the auditors’ performance audit recommendations, and improvements that the audited public sectors made by implementing performance audit recommendations. The factors used to assess accountability were activities performed by the legislature or ‘caffee’ on performance audit findings, and media participation in performance audit report from viewpoint of these selected public sectors on which performance audit were conducted. The study has employed descriptive research method. Survey method has used to conduct this descriptive research. Closed ended questionnaires using Likert 5 scales distributed to these some selected public sectors on which performance audits had conducted from the year 2010 to 2013. The data collected have analyzed using Microsoft excel which is appropriate for this descriptive statistics. For statistical interpretation, mean and standard deviation have used. Based on the data analysis made and results obtained majority of the selected audited public sectors for this research on which performance audit conducted have positive or good perceptions on the performance audit. They also have positive or good perceptions on the auditors’ performance audit recommendations given by the performance auditors but improvements that they made in implementing performance audit recommendations were small or slight. The findings also show that activities performed by the legislature or ‘caffee’ from viewpoint of the audited public sectors were small or slight and the media participation in performance audit report from viewpoint of the selected audited public sectors were average or moderate. The study has concluded that performance audit has not resulted in significant role on performance improvements and on accountability in these selected public sectors on which performance audit has conducted. Audited public sectors should make performance audit recommendations implement and be result in performance improvements in these selected audited public sectors. Activities of the legislature and the media on audit report findings should also be more perform to increase role of performance audit on accountability. Keywords: performance audit, public sector, performance improvement, accountability, legislature, media