Challenges of fraud detection by supreme audit institutions: the case of Oromia regional state office of auditor general
| dc.contributor.advisor | Bikila, Hurissa (PhD) | |
| dc.contributor.author | Geremew, Aseffa | |
| dc.date.accessioned | 2018-10-24T08:48:16Z | |
| dc.date.accessioned | 2023-11-04T10:19:03Z | |
| dc.date.available | 2018-10-24T08:48:16Z | |
| dc.date.available | 2023-11-04T10:19:03Z | |
| dc.date.issued | 2017-05 | |
| dc.description | A Thesis Submitted to Department of Public Administration and Development Management of Addis Ababa University in Partial fulfillment of the Requirements for the Masters of Arts Degree in Public Management and Development | en_US |
| dc.description.abstract | The Supreme Audit Institutions (SAIs) are uniquely suited to provide independent views on the quality of public sector management and the extent to which the executive branch of government is operating within the law. How effective has the Office of the Auditor General of the Oromia Regional State been able to discharge his responsibilities, particular with respect to the detection of fraud in government and what possible challenges could be influencing against this Institution and in what ways and means could these challenges be overcome are the preoccupations of this thesis. The study sought to investigate the challenges faced by Supreme Audit Institution (SAI) with particular reference to Oromia Regional State Office of Auditor General. This study employed both primary and secondary sources. The primary sources questionnaires and interview, which were based on purposive sampling technique. The finding of the study showed that the Office of the Auditor General of the Oromia Regional State faced or encountered challenge to detect fraud the independency of the office to the executive branches of the government is a challenge. Apart from this luck of capacity, absence of motivation is also contributing factors to detect fraud. Therefore based on finding the study provides that measures are required to be undertaken in order to overcome these challenges. Based on findings, researcher recommends that the Office of Auditor-General should be independent of audited organization and should shift from the traditional auditing in such circumstances to forensic auditing or investigation to detect fraud. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/13143 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Forensic audit | en_US |
| dc.subject | Fraud detection | en_US |
| dc.subject | Supreme Audit Institution | en_US |
| dc.title | Challenges of fraud detection by supreme audit institutions: the case of Oromia regional state office of auditor general | en_US |
| dc.type | Thesis | en_US |