Effect of Internal Audit Function in Good Public Governance
Year: 2025
Type: article
Abstract: Internal audit function has important contribution for the improvement of public governance and in return for the achieving of organizational objective. The overall objective of this study was to examine the role of internal audit function in promoting public governance practice of Public sector in Gedo zone. In order to achieve this objective, the researcher applied descriptive and explanatory research design with mixed research approach. Cross sectional data was collected from Gedio zone Public sector from primary source using close end questionnaire which were by distributing among 105 respondents incorporated all manager, internal auditor and senior accountant from 8 woredas, 4 administrative town and one zonal town towns that were selected by census sampling technique. Unstructured interview was used as primary source in addition to secondary sources which gathered from Gedio zone public sector. The researcher analyzed the collected data by descriptive statistics (mean and standard deviation) and binary logistic regression model using stata version 11 as a tool. Based on the analysis, the result of the study show that control activity, internal environment, risk management, and monitoring activities, role of internal audit function has the most and statistically significant effect in the improving of public governance while consulting service have statistically insignificant and negative effect in the improving of public governance. Standing from the result, the researcher recommended that Gedio zone Public sector must collaborate with internal audit, compile with rules, regulation and directives issued by Ethiopian government , consider internal audit as instrument for the improving of public governance.
DOI: 10.20372/nadre:19041
Author: Melese Marufa
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7082665809
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