The Contribution of Internal Audit Reengineering to its Effectiveness: An Ethiopian Public Enterprise Case Study
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Date
2011-06
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A.A.U
Abstract
This study aims to understand the contribution of internal audit re engineering to its
effectiveness in Ethiopian public enterprises. The study adopted a case study design and
research questions were tested using an organization that went through internal audit
re engineering. The questionnaire data were analyzed using descriptive statistics and data
from interview and documentary review were interpreting qualitatively. The result shows
that internal audit re engineering basically change organizational selling and has low
influence on internal audit quality and auditee attribute and there is no influence on
management support. Since the effectiveness of internal audit function is mainly
influenced by management support and internal audit quality (Mihret and Yismaw,
2007), internal audit re engineering has low contribution to the effectiveness of the
Function.
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Keywords
Contribution of internal audit Reengineering, Ethiopian Public Enterprise