The Role of Regularity Audit on Public Sector Universities’ Good Governance

No Thumbnail Available

Date

2019-01

Journal Title

Journal ISSN

Volume Title

Publisher

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

Citation