The Effect Of Internal Auditing Practices In Enhancing Financial Accountability: The Case Of Selected Foam Manufacturing Firms In Addis Ababa
| dc.contributor.advisor | Degefe Duressa | |
| dc.contributor.author | Sisay Tadesse | |
| dc.date.accessioned | 2026-03-04T08:10:16Z | |
| dc.date.available | 2026-03-04T08:10:16Z | |
| dc.date.issued | 2026-01-02 | |
| dc.description.abstract | This study examines the effect of internal auditing practices on financial accountability in foam manufacturing firms in Addis Ababa, with particular emphasis on audit structure and Auditor independence, audit frequency and scope, auditor competency, audit tools and technology, and the implementation of audit recommendations. Guided by agency theory and control theory, the study employed a mixed-methods research design, collecting quantitative data from 76 internal auditors, finance officers, and managers through structured questionnaires and qualitative data through semi-structured interviews. Quantitative data were analyzed using descriptive statistics, correlation analysis, and multiple regression analysis with SPSS version 27.0.1, while qualitative data were analyzed using thematic analysis. The findings reveal that the implementation of audit recommendations has a strong and statistically significant positive effect on financial accountability, whereas other internal auditing dimensions exhibit positive but statistically insignificant effects. The study concludes that financial accountability is enhanced primarily through effective follow-up and implementation of audit findings rather than the mere existence of audit structures or audit resources, and it recommends that management strengthen mechanisms for timely implementation and monitoring of internal audit recommendations to improve financial accountability in the firm. | |
| dc.identifier.uri | https://etd.aau.edu.et/handle/123456789/7829 | |
| dc.language.iso | en | |
| dc.publisher | A.A.U | |
| dc.title | The Effect Of Internal Auditing Practices In Enhancing Financial Accountability: The Case Of Selected Foam Manufacturing Firms In Addis Ababa | |
| dc.type | Thesis |