Effectiveness of performance Audit in Addis Ababa Audit office
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Date
2025-06-09
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A.A.U
Abstract
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