Mihret, Dessalegn Getie and Yismaw, Aderajew Wondim (2007) Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22 (5). pp. 470-484. ISSN 0268-6902
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Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit
Design/methodology/approach – Based upon a case study of a large public sector higher educational institution in Ethiopia, the paper examines how internal audit quality, management support, organizational setting, auditee attributes, and the interplay among these factors, influence
internal audit effectiveness.
Findings – The findings of the study highlight that internal audit effectiveness is strongly influenced
by internal audit quality and management support, whereas organizational setting and auditee attributes do not have a strong impact on audit effectiveness.
Research limitation/implications – As in all case studies, the generalisability of the conclusions is limited.
Originality/value – Internal audit services have apparently hitherto been the subject of limited examination. However, this study, in arguably the most thorough treatment so far, highlights the areas requiring improvement.
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|Item Type:||Article (Commonwealth Reporting Category C)|
|Publisher:||Emerald Group Publishing Limited|
|Item Status:||Live Archive|
|Additional Information (displayed to public):||Author's version deposited in accordance with the copyright policy of the publisher.|
|Depositing User:||Mrs Greta Mula|
|Faculty / Department / School:||Historic - Faculty of Business - School of Accounting, Economics and Finance|
|Date Deposited:||23 Mar 2010 11:43|
|Last Modified:||02 Jul 2013 23:33|
|Uncontrolled Keywords:||internal auditing, public sector accounting, management attitudes, organizational behaviour, Ethiopia|
|Fields of Research (FoR):||15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150311 Organisational Behaviour
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
|Socio-Economic Objective (SEO):||B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900199 Financial Services not elsewhere classified|
|Identification Number or DOI:||doi: 10.1108/02686900710750757|
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