Role of Auditing Towards Budget Performance

Performance of auditing is a systematic, objective assessment of the accomplishments or processes of a government program or activity for the purpose of determining its effectiveness, economy, or efficiency. In Adama town finance office the current knowledge on the type of services offered by budgets seems to be limited and its effectiveness also not known in planning the budgets, scheduling budgeting and implementing. The overall objective of this study was to assess the role of auditing in improving budget performance in Adama town finance office of public sector. The specific objectives were: to identify the role of auditing in terms of achieving budget objective, improving reliability of financial reports, increasing efficient budget utilization and minimizing budget variance in Adama town finance office; to evaluate the status of budget performance in Adama town finance office and to analyze the relationship between the role of auditing and budget performance in Adama town finance office. Findings and Recommendations from this study would help Internal Auditors of the Internal Audit Agency in the public sector to work with management of Adama town finance office.

Autorentext

Sirika Bekele Terfassa leitet derzeit eine höhere akademische Einrichtung in Äthiopien. Sie verfügt über mehr als zehn Jahre Erfahrung in der Leitung einer Organisation und in der Beratung für Entwicklungsprojekte und Genderfragen, in der Forschung, im Verfassen von Förderanträgen und in der Erstellung von Projektvorschlägen. Dies ist das zweite Buch der Autorin.