Internal audit effectiveness: an Ethiopian public sector case study

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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Abstract

Purpose – The purpose of the study is to identify factors impacting the effectiveness of internal audit services. 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)
Refereed: Yes
Item Status: Live Archive
Additional Information: 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 (FOR2008): 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 (SEO2008): 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
URI: http://eprints.usq.edu.au/id/eprint/6391

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