The Effect of Internal Audit Function on Enhancing Revenue Collection Efficiency: The Case of Addis Ababa City Government Revenue Bureau
| dc.contributor.advisor | Kelifa Srmolo (PhD) | |
| dc.contributor.author | Mintesinot Mulugeta Tesfamariam | |
| dc.date.accessioned | 2025-03-17T07:33:20Z | |
| dc.date.available | 2025-03-17T07:33:20Z | |
| dc.date.issued | 2025-03-12 | |
| dc.description.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 | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/5045 | |
| dc.language.iso | en | |
| dc.publisher | AAU | |
| dc.title | The Effect of Internal Audit Function on Enhancing Revenue Collection Efficiency: The Case of Addis Ababa City Government Revenue Bureau | |
| dc.type | Thesis |