Abstract:
The primary objective of this study is to assess the effect of Performance audit
implementation in fighting corruption in case of west Shewa zone. To attain the main
objective of this study, an explanatory study design was employed. The respondents were
randomly selected from three sectors, West Shewa zone finance and economic
cooperation office, Ambo town finance and economic cooperation office and staff of
Oromia Ethics and Anti-corruption commission Ambo-Waliso branch office. In doing so,
the researcher employed quantitative approaches for this study. In this manner, the
researcher used Questionnaire, interview and document analysis to collect both
quantitative and qualitative data. Data which was obtained from the questionnaire were
analyzed by using Statistical software for social Science (SPSS) Version 25 and data was
presented in the form of tables. The finding of the study indicated that all independent
variables; audit economy, audit efficiency and audit effectiveness has positive effect on
performance audit implementation in fighting corruption in west Shewa zone. Therefore
it is concluded that, the performance audit is directly affected by the explanatory variable
which includes, audit economy, Audit efficiency and audit effectiveness. Finally, it is
recommended that, it needs more improvement on performance audit implementation in
fighting corruption and immediate report to concerned organ in order to take action
