Factors Affecting the Implementation of Auditor General’s Recommendations: A Case of Oromia Region State
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Date
2019-06
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Addis Ababa University
Abstract
This study intended to assess factors affect the implementation of Auditor General’s audit recommendations, the case of the Oromia regional state. The researcher reviewed three budget years (2015/16- 2017/18 ) audit report and audit follow up section of Office of Oromia Region Auditor General. As the reports of Oromia Region Auditor General Audit follow up section shows, the implementation of audit recommendations for the three budget years (2015/16-2017/18) was not as it expected.
To address the factors that affecting the implementation of auditor general’s recommendations both quantitative and qualitative approaches used to get the various aspects of factors affecting implementation of audit recommendations. The researcher use descriptive survey research, collect both primary and secondary data from twenty audited government organizations (public sector offices) in central regional bureaus of Oromia and the staff of the ORAG, Ethiopia. in order to answer questions covering the current status of the subject in the study. Regarding the samples, the major target population of the study from 313 total populations of the ORAG staff employees 72 samples selected purposively. And from 58 the total population number of government organizations (public sector offices) found in central regional bureaus of Oromia, to make the study more feasible and manageable, the researcher minimize its study area by focusing only on 20 audited government organizations Selected purposively. The selected public sectors are expected to be used as a representative of other sectors. At the beginning the data collected from all sources were checked and organized with respect to basic research questions and objectives of the study. They analyzed quantitatively and qualitatively. The quantitative data tabulated and processed using Statistical Package for Social Sciences (SPSS). The analyses of these quantitative data made using descriptive statistics, like frequency, percentage, mean and Correlational, calculated to analyze the relationship between some items of the factors affecting audit recommendations. The findings the study implies that the nature of Audit Findings, massive corruption, lack of powers to take actions against malpractices and deviations, and political pressures and lack of top management cooperation factors affecting the implementation of Auditor General’s recommendations in Oromia regional state. Audit recommendations should be action oriented, convincing, well supported and effective; Auditor general’s should have guidance on how to react to cases when management or those charged with governance repeatedly ignore implementations of auditor general’s recommendations; The main reason public institutions are able to ignore recommendations of the Auditor General is because of the lack of Parliamentary Oversight. The Parliament is required by law to pressure the Government in implementing the Auditor’s recommendations. and The regional Parliament ‘Caffee’ should discharge its responsibilities in follow up the concerned body or person takes the necessary measure based on the audit report and make oversight influences over regional executives and other regional organs to take corrective actions against Auditor general’s recommendations not implemented.
Description
A Project Paper Submitted to Department of Accounting and Finance in Partial Fulfillment of the Requirements for Master’s Degree in Accounting and Auditing
Keywords
Audit recommendation, Factors affecting, Implementation