The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of Oromia National Regional State
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Date
2016-01
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Addis Ababa University
Abstract
The main objective of this research project is to assess the role of performance audit on performance
improvements and accountability in some of the selected audited public sectors in Oromia National
Regional State. The factors used to assess performance improvement were perceptions of the audited
public sectors on the performance audit, perceptions of the audited public sectors on the auditors’
performance audit recommendations, and improvements that the audited public sectors made by
implementing performance audit recommendations. The factors used to assess accountability were
activities performed by the legislature or ‘caffee’ on performance audit findings, and media participation
in performance audit report from viewpoint of these selected public sectors on which performance audit
were conducted. The study has employed descriptive research method. Survey method has used to conduct
this descriptive research. Closed ended questionnaires using Likert 5 scales distributed to these some
selected public sectors on which performance audits had conducted from the year 2010 to 2013. The
data collected have analyzed using Microsoft excel which is appropriate for this descriptive statistics. For
statistical interpretation, mean and standard deviation have used. Based on the data analysis made and
results obtained majority of the selected audited public sectors for this research on which performance
audit conducted have positive or good perceptions on the performance audit. They also have positive or
good perceptions on the auditors’ performance audit recommendations given by the performance
auditors but improvements that they made in implementing performance audit recommendations were
small or slight. The findings also show that activities performed by the legislature or ‘caffee’ from
viewpoint of the audited public sectors were small or slight and the media participation in performance
audit report from viewpoint of the selected audited public sectors were average or moderate.
The study has concluded that performance audit has not resulted in significant role on performance
improvements and on accountability in these selected public sectors on which performance audit has
conducted. Audited public sectors should make performance audit recommendations implement and be
result in performance improvements in these selected audited public sectors. Activities of the legislature
and the media on audit report findings should also be more perform to increase role of performance audit
on accountability.
Keywords: performance audit, public sector, performance improvement, accountability, legislature,
media
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Keywords
performance audit, public sector, performance improvement, Accountability, Legislature, media