The Role of Internal Audit in Detecting Fraud: The Case of Ethiopian Budgetary Public Sectors

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Addis Ababa University


Internal audit is important as an essential internal assurance mechanism in controlling fraud in budgetary Public sectors. In addition, it assists government organizations to achieve accountability and integrity, improve the implementation of government programs and develop confidence among citizens and stakeholders as well as to offer any risk of mismanagement of public fund. The scope of this study covers the role of internal audit in Federal Ministries and Government Universities to fight fraud. This study employs a cross sectional survey to investigate the role of internal audit and descriptive statistic was used to analyze the data from the survey. This study examined the Role of Internal Audit in Detection and Prevention of Fraud in Ethiopian budgetary Public sectors. The survey found out hat there is insufficient auditors’ competence and independence problem toward the usefulness of internal audit work to detect and prevent fraud. It also determined the internal audit risk assessment that contributes in detection and prevention of Fraud. The study concluded that Internal Audit of budgetary Public sector slack sufficient competence and independence to prevent and detect fraud. Fraud risk assessment is not exercised which support internal audit to control fraud. As a result, the role of the internal audit in fraud prevention and detection is minor. Keywords: Internal Audit, public budgetary sector, Fraud Detection and prevention.



Internal audit; public budgetary sector; fraud detection and prevention