September 30, 2021 Thesis Open Access

Seyoum Lakew Teshome

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  <identifier identifierType="DOI">10.20372/nadre:12343</identifier>
  <creators>
    <creator>
      <creatorName>Seyoum Lakew Teshome</creatorName>
      <affiliation>MADDA WALABU UNIVERSITY</affiliation>
    </creator>
  </creators>
  <titles>
    <title>IMPACT OF INTERNAL AUDIT ON THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM: THE CASE OF GOBA REFERRAL HOSPITAL</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2021</publicationYear>
  <subjects>
    <subject>nternal control, Internal audit, Effective internal control system &amp; GRH.</subject>
  </subjects>
  <contributors>
    <contributor contributorType="Supervisor">
      <contributorName>Ejigu Fasil  (Assistant Professor)</contributorName>
      <affiliation>MADDA WALABU UNIVERSITY</affiliation>
    </contributor>
  </contributors>
  <dates>
    <date dateType="Issued">2021-09-30</date>
  </dates>
  <language>en</language>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/12343</alternateIdentifier>
  </alternateIdentifiers>
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    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:12342</relatedIdentifier>
    <relatedIdentifier relatedIdentifierType="URL" relationType="IsPartOf">https://nadre.ethernet.edu.et/communities/mwu123-un</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="http://www.opendefinition.org/licenses/cc-by">Creative Commons Attribution</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;The main objective of this study was to examine the impact of internal audit on the effectiveness of internal control system by taking the case of Goba Referral Hospital. The study relied on both primary and secondary data used. Primary data was collected using self-administered questionnaires and secondary data was obtained from document analysis, audit and financial report, and the method of data analysis were descriptive statistics such as percentage, frequency and cross tabulation and inferential statistics like chi-square test and binary logistic regression analysis. s. Demographical, individual and organizational factors contributing to effectiveness of internal control system of Goba Referral Hospital analyzed. The total number of samples drawn was 293.The finding of the study showed that the majorities, 160(54.6%) of respondents were male and the rest 133(45.4%)was female and almost 234(80%) of current employees at Goba Referral Hospital were less than age group of 45 years. The chi square result showed that there was significant association between determinants such as gender, Current Education qualification, Competence of internal auditors, management support, auditee support and independence of internal auditors with internal audits and effectiveness of internal control system in Goba Referral Hospital. Additionally, according to the result of binary logistic regression the variables gender, management support and auditee support significantly affected the effectiveness of internal control system in Madda Walabu University, Goba Referral Hospital. The Goba Referral Hospital and other concerned government body should work on management support and auditee support to perform their professional obligations and duties for the effectiveness of internal control system.2&lt;br&gt;
&amp;nbsp;&lt;/p&gt;</description>
  </descriptions>
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