FACTORS INFULANCING EFFECTIVENESS OF AUDIT GENERAL OFFICES: IN THE CASE OF SIDAMA REGIONAL STATE

Abstract

The main purpose of the study is to investigate the factors influencing effectiveness of Audit general Office in the case of Sidama Regional State (OSAG) in Ethiopia. To this end, this study covered the period from October 01, 2024 Up to December 31, 2024. In light of this objective the study adopted quantitative method of research approaches to test a series research hypothesis. Specifically, the study used survey of structured questionnaires administered to 64 auditors. Data was then analyzed on quantitative basis using Statistical Package for the Social Sciences (SPSS) Version 26, linear regression analysis and descriptive statistics. Key factors investigated include Competency and Advocacy of the Auditor, auditor independence, cooperation from audits, and resource availability. The findings of the study showed that a significant positive relationship between each of these factors and the overall effectiveness of government audits. Competency and Advocacy of the Auditor, enhanced by continuous professional development and adherence to established standards, emerged as a crucial determinant. Auditor independence, free from political and managerial influence, was found to be critical for unbiased and reliable audit outcomes. Cooperation from audits, characterized by timely provision of information and supportive attitudes, was also highlighted as a key contributor to effective audits. Additionally, the availability of adequate resources, such as financial, technological, and human capital, was essential for the efficient execution of audit processes. The study highlights the need for targeted interventions to address these factors, thereby improving the effectiveness of audits and enhancing public sector governance. Recommendations include enhancing training programs, reinforcing auditor independence, fostering collaborative relationships with audits, and ensuring adequate resource allocation. Finally, the study proposed that future research should focus on conducting similar research by undertaking a qualitative study and including various stakeholders or larger samples from different parts of the country to confirm the generalizability of the findings