The Effect of Internal Audit Function on Enhancing Revenue Collection Efficiency: The Case of Addis Ababa City Government Revenue Bureau
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Date
2025-03-12
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Publisher
AAU
Abstract
The issues of globalization, transparency, integrity and improvement of government service
delivery increase the need for governance and accountability. Consequently, this phenomenon
leads the interest to internal audit function in organization. The purpose of this study is to
examine the effect of Internal Audit Function on Enhancing Revenue Collection Efficiency in
Addis Ababa City Government Revenue Bureau. Population of the study are both management
and staffs of internal audit, tax audit and tax assessment departments of Addis Ababa City
Government Revenue Bureau that are a total of 902. From this target population a sample size
of 278 were selected for the study. The study uses a combination of descriptive and explanatory
research design through a quantitative research approach. Mainly primary data which were
collected through Closed-ended questionnaire were used and analyzed through SPSS. The
result shows Internal Audit Function affects Enhancing Revenue Collection Efficiency
positively with statically significance. Finally, the study recommends that Addis Ababa City
Government Revenue Bureau shall focus on developing robust risk management frameworks
in that internal audit department shall execute systematic risk assessments that evaluate the
likelihood and effect of various risks that are related to the organizations main objective which
is revenue collection. Further, the organization shall consider strengthening the
implementation of vigorous internal control and evaluation system for maintaining and
enhancing their efficiency in supporting revenue collection