Role of Performance Audit in Fighting Corruption: (Evidences from FDRE and Oromia National Regional State)

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Addis Ababa University


This study assessed the role of performance audit or VFM audit have in combating and fighting public sectors corruption taking evidences from both Ethiopian Federal Government and Oromia. The research focuses on assessing the factors affecting auditors and performance audit development, on identifying pitfalls faced while performance audit conducted and used as a tool against corruption, and also on strategic relationship of OFAG and ONRSOAG with their respective EACC and PAASC in each state. The study used a mixed methods research approach to test a research hypothesis and answer research questions. Specifically, the study used surveys of performance auditors, EACC officials and turn out auditors, documentary analysis using audit report, budget, and other documents, and interviews with head of performance audit division and PAASC. The results of this mixed research methodology reveal that practice of performance audit in Ethiopia aged more than two decades and only about 50 audit reports produced by OFAG. Even though each report is full of finding with probable corruption clue areas EACC not used it as an inputs in fighting corruption. In UK an average of 50 audit reports produced per year and OFAG meet this after 22 years journey. Additionally, the results show that problems faced auditors and corruption suspicion findings valued in millions of amount. The thesis suggests EACC, OAG, PAASC and higher education institutions to improve capacity and auditor’s retention policy and relationship of OAG and EACC, and calling higher education institutes to launch audit program in the country



National regional, FDRE and oromia, Fighting