Perceptions of Internal Auditors on the effectiveness of Internal Audit Service in Ethiopian Charities and Societies: the case of selected Foreign Charities (International Non-Government Organizations)
| dc.contributor.advisor | Degefe, Duressa (PhD) | |
| dc.contributor.author | Solomon, Gebremedhin | |
| dc.date.accessioned | 2018-10-27T12:22:59Z | |
| dc.date.accessioned | 2023-11-04T07:57:41Z | |
| dc.date.available | 2018-10-27T12:22:59Z | |
| dc.date.available | 2023-11-04T07:57:41Z | |
| dc.date.issued | 2018-06 | |
| dc.description | A project paper submitted to the department of accounting and finance, college of business & economics, Addis Ababa University, in partial fulfillment of the requirement for MSC degree in Accounting and Finance | en_US |
| dc.description.abstract | This paper examined the perception of internal auditors on the effectiveness of internal auditor service in Ethiopian Charities and Societies the case of selected Foreign Charities (International Non-Government Organizations) in Ethiopia. The study focuses on internal auditors and supervisors. The study established an understanding of how the internal auditors in the selected charities perceive the effect of the working environment, the independence of internal auditors and technical competency on performance of internal auditors in NGOs. Descriptive research design was adopted in this study using quantitative methods of data collection. In order to answer the research questions, 81 relevant questionnaires were developed and distributed to selected participants in the survey. The study population was 10 Head of internal audit and 60 members of staff in the 10 Foreign Charities that have internal audit unit with 5 and above member of staff and which all have country office in Addis Ababa. The study used primary data collected from semi-structured questionnaires and was collected from each sampled foreign charities. The researcher analysed the collected data using descriptive statistics and presented the data in terms of percentages, frequency distribution and tables. Based on the findings of this study, the working environment such as management support, availability of working resources and commitment by management contributes for the effectiveness of internal audit function. The study also shows that internal audit independence and authority in mind thought, independence in appearance and examining independence contribute for the effectiveness of Internal Audit. The study concluded that internal auditors’ technical competence impact the performance of the function and the audit staff need to have knowledge and skills necessary to accomplish tasks. The study recommended that internal auditors must be provided with formal audit training course and should not be permitted to audit operations which they have undertaken and the internal auditors should also proficient in process modelling software and its link to the organization overall objective. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/13308 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Competence | en_US |
| dc.subject | Internal Audit working environment | en_US |
| dc.subject | Independence and Authority | en_US |
| dc.title | Perceptions of Internal Auditors on the effectiveness of Internal Audit Service in Ethiopian Charities and Societies: the case of selected Foreign Charities (International Non-Government Organizations) | en_US |
| dc.type | Thesis | en_US |