Internal audit effectiveness: an Ethiopian public sector case study

By Dessalegn Getie Mihret, Aderajew Wondim Yismaw. Managerial Auditing Journal, 2007

471 citations recorded by the source corpus.

PurposeThe purpose of the study is to identify factors impacting the effectiveness of internal audit services.Design/methodology/approachBased 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.FindingsThe 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/implicationsAs in all case studies, the generalisability of the conclusions is limited.Originality/valueInternal 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.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/b70352237a6a9dbcd00ebd574db7007a604d7955

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Citations in the corpus

Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework (2013, methodology): “Mihret and Yismaw (2007) identified some factors that could have a significant impact on the internal audit effectiveness, based on a public sector higher educational institution in Ethiopia as case-study using a model developed for the analysis.”
Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Some of the limited literature in this area (for example, Al-Twaijry et al., 2003; Cohen et al., 2004; Mat Zain et al., 2006; Mihret and Yismaw, 2007), nevertheless, suggests that the function may not always be effective.”
Factors affecting the internal audit effectiveness: A survey of the Saudi public sector (2014, methodology): “This study builds on a number of previous international studies that investigate and evaluate aspects of internal audit performance and effectiveness (e.g., Cohen & Sayag, 2010 – Israel; Arena & Azzone, 2009 – Italy; Ahmad, Othman, & Jusoff, 2009 – Malaysia; Mihret & Yismaw, 2007 – Ethiopia; Dittenh”