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Internal audit effectiveness: an Ethiopian public sector case study

Author

Listed:
  • Dessalegn Getie Mihret
  • Aderajew Wondim Yismaw

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.

Suggested Citation

  • Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(5), pages 470-484, May.
    • Handle: RePEc:eme:majpps:02686900710750757
    DOI: 10.1108/02686900710750757
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    Citations

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    Cited by:

    1. Abbas, Asad, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints aktqg, Center for Open Science.
    2. Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
    3. Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
    4. ADAMU Mohammed. Mahmoud & DAMAGUN, Y.M, 2023. "Determinants of Internal Audit Effectiveness in the Nigerian Paramilitary Agencies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1005-1022, November.
    5. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    6. Isoboye Jacob Damieibi (PhD), 2021. "Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(6), pages 08-28, June.

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