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Published in:

Volume 7 Issue 7
July-2020
eISSN: 2349-5162

Unique Identifier

JETIR2007156

Page Number

1296-1309

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Title

ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL PRACTICE IN GOVERNMENT OFFICE A CASE OF SELECTED WOREDAS OF WEST GOJJAM ZONE ETHIOPIA

ISSN

2349-5162

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"ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL PRACTICE IN GOVERNMENT OFFICE A CASE OF SELECTED WOREDAS OF WEST GOJJAM ZONE ETHIOPIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 7, page no.1296-1309, July-2020, Available :http://www.jetir.org/papers/JETIR2007156.pdf

Abstract

The main objective of this study is to assess the effectiveness of internal control practice in the government office a case of selected woredas of west Gojam zone. The researchers used COSO revealed that; internal control is resulted from an effective function of the control environment, control activities, the risk assessment, information flow and communication and monitoring of the practice itself. To evaluate the effectiveness of internal control practice the researchers used CAM. The result revealed that, the overall mean of the control environment is 2.69(53.80%) it is rate the, the control environment in the government office is not effective. It needs further some critical area improvement. The mean value of risk assessment is 3.02(60.4%); this indicates that there are indifferences about management’s identification of risks that affect achievement of objectives and design of system by management. Risk assessment is rate three; government office is not proactive of identifying risks as well as appropriate response to risks mechanisms. The risk assessment needs further improvement of some critical areas. The overall mean of control activity is 2.55(51%), it is rate three. There were inadequate property administration, payroll related fraud, unauthorized payments, some cash collection without legal receipts, violet contractual agreement of construction and use public asset for personal purpose. The control activities in the government offices are not sound. Government offices have good information follows. The overall mean is 3.65(703%) it is rate four. Majority of audit findings were related to schools and health centers. Based on the finding of the study researchers forward the following recommendation. Government universities collaboration with main regional audit office are expected to provide practical oriented training to the junior employees and the responsible government bodies should assign duties and responsibilities based on merit.

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"ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL PRACTICE IN GOVERNMENT OFFICE A CASE OF SELECTED WOREDAS OF WEST GOJJAM ZONE ETHIOPIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 7, page no. pp1296-1309, July-2020, Available at : http://www.jetir.org/papers/JETIR2007156.pdf

Publication Details

Published Paper ID: JETIR2007156
Registration ID: 235203
Published In: Volume 7 | Issue 7 | Year July-2020
DOI (Digital Object Identifier):
Page No: 1296-1309
ISSN Number: 2349-5162

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Cite This Article

"ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL PRACTICE IN GOVERNMENT OFFICE A CASE OF SELECTED WOREDAS OF WEST GOJJAM ZONE ETHIOPIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 7, page no. pp1296-1309, July-2020, Available at : http://www.jetir.org/papers/JETIR2007156.pdf




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