Internal audit effectiveness: an Ethiopian public sector case study

Article


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. https://doi.org/10.1108/02686900710750757
Article Title

Internal audit effectiveness: an Ethiopian public sector case study

ERA Journal ID19111
Article CategoryArticle
AuthorsMihret, Dessalegn Getie (Author) and Yismaw, Aderajew Wondim (Author)
Journal TitleManagerial Auditing Journal
Journal Citation22 (5), pp. 470-484
Number of Pages15
Year2007
Place of PublicationUnited Kingdom
ISSN0268-6902
1758-7735
Digital Object Identifier (DOI)https://doi.org/10.1108/02686900710750757
Web Address (URL)http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=9B0F3A9C037189C5A6F35D495A984660?contentType=Article&contentId=1610254
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.

Keywordsinternal auditing, public sector accounting, management attitudes, organizational behaviour, Ethiopia
ANZSRC Field of Research 2020350710. Organisational behaviour
350199. Accounting, auditing and accountability not elsewhere classified
350102. Auditing and accountability
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsAddis Ababa University, Ethiopia
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