Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch

Tesega Tadesse Demeke

doi:doi:10.11648/j.aas.20210601.11

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Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch

Tesega Tadesse Demeke

Published in Advances in Applied Sciences (Volume 6, Issue 1)

Received: 30 December 2020 Accepted: 13 January 2021 Published: 10 March 2021

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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.

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.
Copyright	Copyright © The Author(s), 2021. Published by Science Publishing Group

Keywords

Audit Recommendation, Implementation, Audited Entities and External Audit

References

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[3]	Board, C. P. (2011). Enhancing Audit Quality: Conclusions and Recommendations.: Chartered Professional Accountants of Canada.
[4]	Board, C. P. (2013). Enhancing Audit Quality: Conclusions and Recommendations. Toronto: Chartered Professional Accountants of Canada.
[5]	EAP (2003). FINANCIAL AUDIT MANUAL: Audit Evaluation/Completion, Reporting and Follow-up., (p. 75).
[6]	Gujarati, D. N. (2004). Basic Economics – fourth edition, the McGraw – Hill Companies.
[7]	GAO. (1991). How to Get Action on Audit Recommendation.
[8]	Kothari, C. (2004). Research Methodology: Methods and Techniques second revised edition. New Delhi - 110002: New Age International (P) Ltd.
[9]	Nick A. Dauber et al. (2008). The Complete Guied to AUDITING STANDARDS AND OTHER PROFESSIONAL STANDARDS FOR ACCOUNTANTS. New Jersey: John Wiley & Sons, Inc.
[10]	OFFICE OF THE STATE AUDITOR (2013). Annual Report of Audit Recommendations Not Fully Implemented. COLORADO.
[11]	OAG. (2010, 7 1). Annual Plan. Annual Plan 2010-2013.
[12]	Perry M. Henderson et al. (2012). TOP AUDITING ISSUES FOR 2013 CPE COURSE. Chicago: Wolters Kluwer business.
[13]	Rick Hyes et al. (2005). PRINCIPLES OF AUDITING: An Introduction to International Standards on Auditing second edition.
[14]	(Sharma, 1996). Australian public companies have been required to report a statement of cash flows since 30 June 1992. Since then, little has been written on the usefulness of the cash flow statement. This paper sugge. Cited by: 3 Publish Year: 199
[15]	Tabachnick and Fidell 2000. Tabachnick, B. G., & Fidell, L. S. (2013). Using Multivariate Statistics (6th ed.). Boston, MA: Pearson. has been cited by the following article: TITLE: Development and Piloting the MMMM Ecological Interactive Open Systems.

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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

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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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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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@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}
}

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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
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T2  - Advances in Applied Sciences
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Author Information

Tesega Tadesse Demeke

Department of Office of the Federal Auditor General in Northern Branch, Support and Subsidy Audit Directorate, Office of Federal Auditor General, Bahir Dar, Ethiopia

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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

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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

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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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@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}
}

Copy | Download

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  -

Copy | Download