Assessment of Performance Audit Effectiveness in Roads Construction Sector: A Case Study in Ethiopian Roads Authority

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Performance auditing is the process of obtaining and evaluating evidence of a particular entity, program, function, or activity undertake based on 3Es (efficiency, effectiveness and economy). The aim of this study is to assess performance audit effectiveness in road construction sector: a case study in Ethiopian roads authority. In order to attain the goals of the thesis used a non-probability sampling which is all in performance audit unit under study and selected twenty-nine out of twenty-nine. 29 staffs are taken as respondents from the performance audit unit and distributed questionnaire to performance auditor. The researcher used a descriptive study. SPSS was used to analyze primary data. From the findings results showed not enough performance audit staff their skill matches the scope organization operations, Management support misses providing performance auditors by encourages them to attend training, and Auditor doesn't follow up all performance audits planning stage from General Survey to Performance audit program. So to enhance its recommended that it is necessary to recruit experienced personally from particular disciplines supported the operation, Management should support performance audit by providing and facilitate continuous training Department and audit units should follow up all performance audits planning stage.


A Thesis Submitted To Graduate Studies In Partial Fulfillment Of The Requirements For The Degree Of Master Of Science In Accounting And Finance


Performance auditing