Role of Performance Audit in Fighting Corruption: (Evidences from FDRE and Oromia National Regional State)
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Date
2012-06
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A.A.U
Abstract
This study assessed the role of performance audit or YFM audit have in
combating and fighting public sectors corruption taking evidences from both
Ethiopian Federal Government and Oromia.
The research focuses on assessing the factors affecting auditors and performance
audit development, on identifying pitfalls faced while performance audit
conducted and used as a tool against corruption, and also on strategic relationship
of OFAG and ONRSOAG with their respective EACC and PAASC in each state.
The study used a mixed methods research approach to test a research hypothesis
and answer research questions. Specifically, the study used surveys of
performance auditors, EACC officials and turn out auditors, documentary analysis
using audit report, budget, and other documents, and interviews with head of
performance audit division and PAASC.
The results of this mixed research methodology reveal that practice of
performance audit in Ethiopia aged more than two decades and only about 50
audit reports produced by OFAG. Even though each report is full of finding with
probable corruption clue areas EACC not used it as an inputs in fighting
corruption. In UK an average of 50 audit reports produced per year and OFAG
meet this after 22 years journey. Additionally, the results show that problems
faced auditors and corruption suspicion findings valued in millions of amount.
The thesis suggests EACC, OAG, PAASC and higher education institutions to
improve capacity and auditor's retention policy and relationship of OAG and
EACC, and calling higher education institutes to launch audit program in the
country.
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Keywords
Fighting Corruption, Oromia National Regional State