Challenges For Implementation Of Audit Recommendations: The Case Of West Shewa Zone Finance

Abstract

This study included the problems of implementation of audit recommendations in the case of Finance Office of West shoa zone seven finance offices. A quantitative re search approach was adopted to address this objective. An investigation was also conducted into seven West shoa zone finance offices. Quantitative data were tabulat ed and processed using the Statistical Package for Social Sciences (SPSS) and the ob tained statistical data were analyzed. The reasons for these audit findings are weak environmental controls. The audit recommendations have not been fully implemented by the treasury offices in the Finance Office of West shoa zone. Besides the Auditor General is empowered to determine autonomy from the legislature and the executive and Audited Companies shows that there is no regulation on responding to issues when management is responsible for implementing audit recommendations. Further more, the independence of the proclamation appointed offices of the Auditor General shows that the guidelines do not open. Insufficient efficiency, top management sup port, monitoring and follow-up are the main problems for the implementation of audit recommendations in the West shoa zone offices. Generally, the audit requires the management competent to implement the audit recommendations and the senior man agement must support, monitor and monitor the implementation of the audit recom mendations. Furthermore, the Houses of Representatives the independence of the of fices of the Auditor General is enshrined in the proclamation and the Auditor General of the region should issue accountability regulation for the implementation of audit recommendations. Keywords: Challenges,