The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of City Government of Addis Ababa

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Addis Ababa University


The main objective of this research project is to assess the role of performance audit on performance improvements and accountability in some of the selected audited public sectors in the City Government of Addis Ababa. The study has employed descriptive research method. Survey method has used to conduct this descriptive research. Closed ended questionnaires using Likert 5 scales distributed to these some selected public sectors on which performance audits had conducted from the year 2016 to 2018. The data collected have analyzed using Microsoft excel which is appropriate for this descriptive statistics. For statistical interpretation, mean have used. Based on the data analysis made and results obtain the selected audited public sectors for this research on which performance audit conducted have positive or good perceptions on the performance audit. They also have positive or good perceptions on the auditors’ performance audit recommendations given by the performance auditors but improvements that they made in implementing performance audit recommendations were small or slight. The findings also show that activities performed by the legislature or ‘council’ from viewpoint of the audited public sectors were small or slight and the media participation in performance audit report from viewpoint of the selected audited public sectors were average or moderate. The study has concluded that performance audit has not resulted in significant role on performance improvements and on accountability in these selected public sectors on which performance audit has conducted. Audited public sectors should make performance audit recommendations implement and be result in performance improvements in these selected audited public sectors. Activities of the legislature and the media on audit report findings should also be more perform to increase role of performance audit on accountability.


A Research Project Paper Submitted to Department of Accounting and Finance, Addis Ababa University in Partial Fulfillment of the Requirements for Degree of Master of Science in Accounting & Auditing


Accountability, Legislature, Performance audit, Public sector