Factors Affecting Effectiveness of Government Audit: A Case of Office of Oromia Auditor General Office, Ethiopia

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Date

2019-06

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Publisher

Addis Ababa University

Abstract

The purpose of this study was to identify and examine the factors that affect the effectiveness of government audit in the case of Office Oromia Auditor General (OOAG). The OOAG has 313 total employees, 95 supportive staffs and the remaining 218 were auditors which was targeted population and currently engaged directly in the actual audit work at field. In order to answer the basic research questions the researcher was used Explanatory type of research method and quantitative research approach by using a primary source of data. The data had been collected through Structured questionnaires distributed to 141 OOAG’s government auditors, calculated by using the Slovene’s Formula (n=N/ (1+Ne2). n=218/(1+218*0.052)=218/1.545=141. The collected data was analyzed by using Statistical Package for Social Sciences (SPSS Version 20) program. To describe Results of the research variables regression analysis had been conducted. Hypothesis, Data validity, and goodness of fit had been tested with composite reliability. Multiple linear regression models were used to analyze the data. According to the regression output the audit quality, Availability of Appropriate Resources and cooperation from the auditee were significantly and positively contributed for the government audit effectiveness in the office of Oromia auditor general. The remaining variable; the independency of GA were positively related with the GAE but its contribution for the GAE were statistically not significance. All of these four independent variables are making 55.10% of the contributions for government audit effectiveness in the OOAG. So, The office of Oromia auditor general should understand that the contributions of these variables were collectively significant to effectiveness of its function.

Description

A Project paper Submitted to the Department of Accounting and Finance in partial Fulfillment of the Requirements for the Degree of Masters of Science in Accounting and Auditing

Keywords

Audit quality, Availability of Appropriate Resources, Cooperation from the auditee, Government audit effectiveness

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