Effect Of Performance Audit Implementation In Fighting Corruption (The Case Of West Shewa Zone)

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