Assessment of Internal Audit practices: A Case of Oromia Special Zone in Finfine Area

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Date

2018-01

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Addis Ababa University

Abstract

The purpose of the study was to assess how internal audit practices are applied in the Internal audit department’s of selected public sectors in oromia special zone around Finfine. Accordingly internal audit quality, In-dependency, objectivity, Proficiency and Performance of the audit work has been taken as major parameters for comparison.120 Questionnaires were distributed for population. Questionnaires were designed to Measure the level of agreement of the respondents on the applicability of each Parameter.The result shows competency in terms of educational level background and Experience is in line with the standards. Though majority of the respondents are agreed That they are working as per internal auditing standards, a number of auditors agreed on The compliance. Auditors responded that there are inherent conflicts in reporting Responsibilities and most of they agreed that there is no opportunities to undertake Continuous professional development activities because there is no management part Which prepare the chance rather than attached them with internal functional areas.

Description

A Project Submitted to the Department of Accounting and Finance in partial Fulfillment of the Requirements for the Degree of Masters of Science in Accounting and Auditing.

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