DC Field | Value | Language |
dc.contributor.author | FEKADU, YELEKALE | - |
dc.date.accessioned | 2018-12-31T05:19:00Z | - |
dc.date.available | 2018-12-31T05:19:00Z | - |
dc.date.issued | 2018-01 | - |
dc.identifier.uri | . | - |
dc.identifier.uri | http://hdl.handle.net/123456789/4078 | - |
dc.description.abstract | The objective of this study is to investigate the determinants of internal audit effectiveness in
public enterprises of Ethiopia. The research is explanatory type and it used quantitative research
approach. Primary data through questionnaire is used to conduct this research. 100 participants
from both internal auditors and senior management of the sample organizations were
participated in responding the questionnaire. The questionnaires’ was adopted and modified
from earlier researchers that were studied on effectiveness of IA and its determinants and those
questionnaires are prepared in the form of Likert –Scale. The study revealed that all of the four
independent variables aggregately contributed 79% to internal audit effectiveness. That means,
the effect of these four independent variables contributed for the dependent variable; IAE were
79%, and the remaining 21% were other variables that are not included in this study. The
regression result indicate that organizational independence, management support and adequate
and competent internal audit are positively and significantly contribute to the Effectiveness of
Internal Audit function. However, availability of strong audit committee is negatively related to
internal audit effectiveness in case of Ethiopian Public Enterprises. The research implies that in
order to have effective internal audit function in identifying non compliance activities and
adding values, Ethiopian public enterprises should excel on organizational independence,
management support and adequate and competent internal audit. Besides, public enterprises
should enhance and give grate attention to avail strong audit committee. As in most studies,
generalisability of the conclusion is limited in this research. It is recommended that the future
researchers might conduct another study in this subject matter by using other variables that are
not covered in this research, but tested by earlier researchers in different case study
areas(organizational setting, IA quality, Auditee attribute). | en_US |
dc.language.iso | en | en_US |
dc.publisher | St. Mary's University | en_US |
dc.subject | Internal Audit, Internal Audit Effectiveness | en_US |
dc.subject | Determinants of Internal audit Effectiveness, Ethiopian Public enterprises | en_US |
dc.title | DETERMINANTS OF INTERNAL AUDIT EFFECTIVENESS: A STUDY OF ETHIOPIAN PUBLIC ENTERPRISES | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | Accounting and Finance
|