The Contribution of Internal Audit Reengineering to its Effectiveness: An Ethiopian Public Enterprise Case Study
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Date
2011-06
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Addis Ababa University
Abstract
This study aims to understand the contribution of internal audit reengineering to its
effectiveness in Ethiopian public enterprises. The study adopted a case study design and
research questions were tested using an organization that went through internal audit
reengineering. The questionnaire data were analyzed using descriptive statistics and data
from interview and documentary review were interpreting qualitatively. The result shows
that internal audit reengineering basically change organizational setting and has low
influence on internal audit quality and auditee attribute and there is no influence on
management support. Since the effectiveness of internal audit function is mainly
influenced by management support and internal audit quality (Mihret and Yismaw,
2007), internal audit reengineering has low contribution to the effectiveness of the
function
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Keywords
An ethiopian public enterprise