Internal audit effectiveness: an Ethiopian public sector case study

Internal audit effectiveness: an Ethiopian public sector case study 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Internal audit effectiveness: an Ethiopian public sector case study

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900710750757
Publisher site
See Article on Publisher Site

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.

Journal

Managerial Auditing JournalEmerald Publishing

Published: May 29, 2007

Keywords: Internal auditing; Public sector accounting; Management attitudes; Organizational behaviour; Ethiopia

References

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