The Role of Regularity Audit on Public Sector Universities’ Good Governance
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Date
2019-01
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Addis Ababa University
Abstract
This paper examined the role of regularity audit in public sector good governance in the public
sector universities.
Semi structured questionnaire survey of audit directors ; middle level management of office of
the federal Auditor general University board and management of public sector from six
universities was selected in doing so universities was selected purposively due to remoteness of
most universities from Addis Ababa and position specific sample of respondents was chosen to
select sample of university management respondents. To analyze the data, Descriptive Statistics
was employed. Using Descriptive research design this study identified that regularity audit has a
limited role in promoting good governance principles, such as accountability ,transparency and
Integrity and lack of independence & Stakeholder support has affected external public sector
audit function, In the course of the study however the study faced lack of sufficient imperial
study with regard to regularity audit and its role towards public sector good governance, the
result of the study could contribute to Management of the universities; the Board and the auditors
in strengthening the regularity audit activity to promote good governance in public sector
Description
A thesis submitted to Addis Ababa university, college of business and economics, department of accounting and finance in partial fulfillment of the requirements for master of science degree in accounting and auditing
Keywords
Audit, Good Governance, Public sector universities, Regularity Audit