Determinants of Internal Audit Quality of Economy Budgetary Public Sectors in Ethiopia
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Date
2018-03
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Addis Ababa University
Abstract
The purpose of this study is to investigate the Determinants of Internal Audit Quality in the Economy
budgetary public sector offices found in Ethiopia. To assess the Quality0f Internal audit in selected public
sectors, some determinants such as: Experience of internal auditors, Independence, Training, and the size
of audit in the organizations are mentioned as independent variables. The variables are identified as the
most important mechanism to help decision makers to accomplish the general objective of an
organization. The dependent variable is the Quality of internal Audit. This study was conducted based on
the data gathered from the Ministry of Finance and Economic Cooperation (obtained from internal audit,
inspection and budget directorate). The study used purposive sampling method and covered the offices of
selected Economy public sectors. Survey was conducted using questionnaire and interview. The study
adopted both qualitative and quantitative research methods to collect and analyze both primary and
secondary data. The quantitative research method used with 139 self-administered questionnaires, which
were constructed in 5-point likert scale, distributed to the internal auditors of selected economy public
sectors, and analyzed using SPSS statistical software. The qualitative research method used through
personal interview with internal audit directors of selected Economy sectors and by using documents
review. According to the results of the study; experience of internal auditors, independence of internal
audit and training were strong and statistically significant effect on the quality of internal audit, but audit
size had negative and insignificant effect on the quality of internal audit. The study recommended the
organizations to consider the variables mentioned above.
Description
A thesis submitted to the department of accounting and
Finance (A.A.U) in partial fulfillment for the requirement of
The degree of Master of Science in accounting & finance
Keywords
Ethiopian public sector offices, Experience of internal auditors, Quality of Internal Auditing