Abstract:
The goal of the current study is to assess the performance audit practices and effectiveness in
Addis Ababa City Government Office of the Auditor General. This study covered the period
which performance audit has been already conducted during the five years from 2017-2021.
The study used mixed research approach. The researcher preferred to use descriptive research
design, which helps to use both qualitative and quantitative data analysis. The population of
the study was AAOAG of external auditors and purposive sampling techniques was used to
select those who have more than three year experience and better information and /or
knowledge about the issue. Questionnaires were distributed to 50 internal auditors from Addis
Ababa office of the auditor general and 50 auditee representatives from 11auditable office.
Out of this 96 questionnaires were return, 4 auditee representatives did not return.
Furthermore, four interviewers were interview, Auditor general, Deputy Auditor general of
audit version, Audit quality control research and development audit directors, Performance
audit directors were interviewed and result was analyzed on quantitative basis using
descriptive statistics. The study found that the office has insufficient audit coverage, lack of
adequate and competent professional auditors, lack of documentation, auditees’ do not submit
an action plan and not take corrective action which is less commitment of auditee to follow up
auditor recommendation, were influencing effectiveness of performance audit in the public
sector. The study recommended that council of city administration has to support the office in
implementing its legal mandate in terms of independence and the office should maintain
attractive salary structure and adequate staff training program, law should enforced on audit
entities to respond and take corrective action.
