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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, vol. 22, no. 5, pp. 470-484, doi: 10.1108/02686900710750757.

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Title Internal audit effectiveness : an Ethiopian public sector case study
Author(s) Mihret, Dessalegn Getie
Yismaw, Aderajew Wondim
Journal name Managerial auditing journal
Volume number 22
Issue number 5
Start page 470
End page 484
Total pages 15
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2007
ISSN 0268-6902
1758-7735
Keyword(s) internal auditing
public sector accounting
management attitudes
organizational behaviour
Ethiopia
Summary 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.
Language eng
DOI 10.1108/02686900710750757
Field of Research 150102 Auditing and Accountability
Socio Economic Objective 910402 Management
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2007, Emerald
Persistent URL http://hdl.handle.net/10536/DRO/DU:30065247

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.