This study was carried out in order to investigate the Determinants of successful implementation of audit report recommendation in Office of federal Auditor General Audited Government Organization Northern branch in Bahir Dar. Data collection was achieved through questionnaires and the study of documentary materials. The primary data were supplied to 5 respondents focusing purposively on all audit team leaders and audit manager. The secondary data were generated from the annual summarized audit reports of 265 previously audited government organizations prepared by Office of federal Auditor General in Northern branch. The test of hypotheses and other analysis of data were done using SPSS, version 20. The tests revealed that among others, conflicts of interest, lack of follow up, employee instability and management resistance are the significant factors affecting successful implementation of audit recommendation in Northern branch. That means they are the principal factors hindering the implementation of audit report recommendation. In addition, it is found that management & employee negligence and remoteness would likely have negative in-significant effect on the implementation of audit in Northern branch. The study recommends efforts should be made to establish and strengthen follow up for previous audits, create awareness for the legal punishment related to conflict of interest and design proper information exchange system during employee turnover to improve implementation of audit recommendation. Also, regulatory authorities should exercise legal measure for management negligence and resistance for the successful implementation of audit recommendation.
| Published in | Advances in Applied Sciences (Volume 6, Issue 1) |
| DOI | 10.11648/j.aas.20210601.11 |
| Page(s) | 1-9 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
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Copyright © The Author(s), 2024. Published by Science Publishing Group |
Audit Recommendation, Implementation, Audited Entities and External Audit
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APA Style
Tesega Tadesse Demeke. (2021). Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch. Advances in Applied Sciences, 6(1), 1-9. https://doi.org/10.11648/j.aas.20210601.11
ACS Style
Tesega Tadesse Demeke. Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch. Adv. Appl. Sci. 2021, 6(1), 1-9. doi: 10.11648/j.aas.20210601.11
AMA Style
Tesega Tadesse Demeke. Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch. Adv Appl Sci. 2021;6(1):1-9. doi: 10.11648/j.aas.20210601.11
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Download@article{10.11648/j.aas.20210601.11,
author = {Tesega Tadesse Demeke},
title = {Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch},
journal = {Advances in Applied Sciences},
volume = {6},
number = {1},
pages = {1-9},
doi = {10.11648/j.aas.20210601.11},
url = {https://doi.org/10.11648/j.aas.20210601.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.aas.20210601.11},
abstract = {This study was carried out in order to investigate the Determinants of successful implementation of audit report recommendation in Office of federal Auditor General Audited Government Organization Northern branch in Bahir Dar. Data collection was achieved through questionnaires and the study of documentary materials. The primary data were supplied to 5 respondents focusing purposively on all audit team leaders and audit manager. The secondary data were generated from the annual summarized audit reports of 265 previously audited government organizations prepared by Office of federal Auditor General in Northern branch. The test of hypotheses and other analysis of data were done using SPSS, version 20. The tests revealed that among others, conflicts of interest, lack of follow up, employee instability and management resistance are the significant factors affecting successful implementation of audit recommendation in Northern branch. That means they are the principal factors hindering the implementation of audit report recommendation. In addition, it is found that management & employee negligence and remoteness would likely have negative in-significant effect on the implementation of audit in Northern branch. The study recommends efforts should be made to establish and strengthen follow up for previous audits, create awareness for the legal punishment related to conflict of interest and design proper information exchange system during employee turnover to improve implementation of audit recommendation. Also, regulatory authorities should exercise legal measure for management negligence and resistance for the successful implementation of audit recommendation.},
year = {2021}
}
TY - JOUR T1 - Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch AU - Tesega Tadesse Demeke Y1 - 2021/03/10 PY - 2021 N1 - https://doi.org/10.11648/j.aas.20210601.11 DO - 10.11648/j.aas.20210601.11 T2 - Advances in Applied Sciences JF - Advances in Applied Sciences JO - Advances in Applied Sciences SP - 1 EP - 9 PB - Science Publishing Group SN - 2575-1514 UR - https://doi.org/10.11648/j.aas.20210601.11 AB - This study was carried out in order to investigate the Determinants of successful implementation of audit report recommendation in Office of federal Auditor General Audited Government Organization Northern branch in Bahir Dar. Data collection was achieved through questionnaires and the study of documentary materials. The primary data were supplied to 5 respondents focusing purposively on all audit team leaders and audit manager. The secondary data were generated from the annual summarized audit reports of 265 previously audited government organizations prepared by Office of federal Auditor General in Northern branch. The test of hypotheses and other analysis of data were done using SPSS, version 20. The tests revealed that among others, conflicts of interest, lack of follow up, employee instability and management resistance are the significant factors affecting successful implementation of audit recommendation in Northern branch. That means they are the principal factors hindering the implementation of audit report recommendation. In addition, it is found that management & employee negligence and remoteness would likely have negative in-significant effect on the implementation of audit in Northern branch. The study recommends efforts should be made to establish and strengthen follow up for previous audits, create awareness for the legal punishment related to conflict of interest and design proper information exchange system during employee turnover to improve implementation of audit recommendation. Also, regulatory authorities should exercise legal measure for management negligence and resistance for the successful implementation of audit recommendation. VL - 6 IS - 1 ER -
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