The Role Of Performance Audit On Performance Improvement And Accountability In The Audited Public Sectors Of Oromia National Regional State

The main objective of this research project is to assess the role of performance audit on performancernimprovements and accountability in some of the selected audited public sectors in Oromia NationalrnRegional State. The factors used to assess performance improvement were perceptions of the auditedrnpublic sectors on the performance audit, perceptions of the audited public sectors on the auditors’rnperformance audit recommendations, and improvements that the audited public sectors made byrnimplementing performance audit recommendations. The factors used to assess accountability werernactivities performed by the legislature or ‘caffee’ on performance audit findings, and media participationrnin performance audit report from viewpoint of these selected public sectors on which performance auditrnwere conducted. The study has employed descriptive research method. Survey method has used to conductrnthis descriptive research. Closed ended questionnaires using Likert 5 scales distributed to these somernselected public sectors on which performance audits had conducted from the year 2010 to 2013. Therndata collected have analyzed using Microsoft excel which is appropriate for this descriptive statistics. Forrnstatistical interpretation, mean and standard deviation have used. Based on the data analysis made andrnresults obtained majority of the selected audited public sectors for this research on which performancernaudit conducted have positive or good perceptions on the performance audit. They also have positive orrngood perceptions on the auditors’ performance audit recommendations given by the performancernauditors but improvements that they made in implementing performance audit recommendations werernsmall or slight. The findings also show that activities performed by the legislature or ‘caffee’ fromrnviewpoint of the audited public sectors were small or slight and the media participation in performancernaudit report from viewpoint of the selected audited public sectors were average or moderate.rnThe study has concluded that performance audit has not resulted in significant role on performancernimprovements and on accountability in these selected public sectors on which performance audit hasrnconducted. Audited public sectors should make performance audit recommendations implement and bernresult in performance improvements in these selected audited public sectors. Activities of the legislaturernand the media on audit report findings should also be more perform to increase role of performance auditrnon accountability.rnKeywords: performance audit, public sector, performance improvement, accountability, legislature,rnmedia

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