Determinants of Internal Audit Quality of Economy Budgetary Public Sectors in Ethiopia
| dc.contributor.advisor | Alem, Hagos (PhD) | |
| dc.contributor.author | Yewebnesh, Ashagre | |
| dc.date.accessioned | 2018-11-04T12:17:25Z | |
| dc.date.accessioned | 2023-11-04T07:59:34Z | |
| dc.date.available | 2018-11-04T12:17:25Z | |
| dc.date.available | 2023-11-04T07:59:34Z | |
| dc.date.issued | 2018-03 | |
| dc.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 | en_US |
| dc.description.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. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/13737 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Ethiopian public sector offices | en_US |
| dc.subject | Experience of internal auditors | en_US |
| dc.subject | Quality of Internal Auditing | en_US |
| dc.title | Determinants of Internal Audit Quality of Economy Budgetary Public Sectors in Ethiopia | en_US |
| dc.type | Thesis | en_US |