Challenges of Implementation of Audit Recommendations: The Case of the Oromia Regional State Five Basic Service Providing Sectors Regional Bureaus
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Date
2018-01
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Addis Ababa University
Abstract
This study intended to assess the challenges for the implementation of audit
recommendation in the case of the Oromia regional state five basic service
providing sectors Regional Bureaus. To address this objective quantitative research
approach was adopted. Survey also conducted on five basic service providing
sectors Regional Bureaus. To identify various challenges of implementation of audit
recommendations, 20 different departments from the five basic service providing
sectors Regional Bureaus were subjects of the study. The data obtained statistically
was analyzed in the study. The major /key/ areas of audit findings are found in
Procurements, Internal revenues, receivables and Constructions. Audit
recommendations are not fully implemented in the Oromia regional state five basic
service providing sectors Regional Bureaus. Besides, out of twenty one challenging
factors seventeen were identified as challenging factors that hinder the
implementation of audit recommendation in the case of the Oromia regional state
five basic service providing sectors of the Regional Bureaus. In short, inadequacy of
competency, lack of top managements support, monitoring and follow up are the
main challenging factors for the implementation of audit recommendations in
Oromia regional state five basic service providing sectors Regional Bureaus.
Generally, the auditee should capacitate their employees (management) to make
them competent in order to implement audit recommendations and the top
management should support, monitor and follow up the implementation of audit
recommendations. In addition, houses of people’s representatives and the regional
Auditor General should perform effective follow up about the implementation of
audit recommendations.
Description
A project paper submitted to the department of Accounting and Finance
(graduate program) in partial fulfillment of the requirements of the degree
of Master of Science in Accounting and Auditing
Keywords
Audit recommendation, Challenges, Implementation