Assessing The Practice of Internal Auditing In the Case of Ethiopian Electric Utility (EEU)

dc.contributor.advisorAbebaw Kassie (PhD)
dc.contributor.authorZehara Beshir
dc.date.accessioned2024-03-29T06:28:20Z
dc.date.available2024-03-29T06:28:20Z
dc.date.issued2024-02-02
dc.description.abstractThe objective of this study was to assess the internal audit practices in Ethiopian Electric Utility (EEU) head office and the four district offices in Addis Ababa. This study employed a descriptive design with mixed research approach. The primary data was collected from 41 respondents Ethiopian Electric Utility (EEU) head office and the four district offices in Addis Ababa. Then, descriptive statistics analysis was done through SPSS version 26. The results of the study showed that the practice regarding the performance of the internal audit work, internal audit charter and auditors’ level of proficiency and due professional care was high. The practice of internal audit independence and objectivity and scope of the internal audit work was moderate. However, the practice of EEU regarding management support for internal audit was poor. The results of the study also showed that the use of ERP system contributes for the good practice of internal auditing. Based on the findings of the study, it was recommended that the organization must prioritize and foster a culture that values objectivity and independence in internal audit through the establishment of clear policies, appropriate training, unrestricted rights of access to all information and records to support the internal audit function. The organization has to facilitate the internal audit works by allocating sufficient budget, recruiting more adequate and competent internal auditors and invest in the right technology that are easy to use, secure and compatible with existing systems to strengthen the internal audit practice.
dc.identifier.urihttps://etd.aau.edu.et/handle/123456789/2612
dc.language.isoen_US
dc.publisherAAU
dc.titleAssessing The Practice of Internal Auditing In the Case of Ethiopian Electric Utility (EEU)
dc.typeThesis

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