AN ASSESSMENT OF INTERNAL AUDIT PRACTICE THE CASE OF ADDIS ABABA CITY ROADS AUTHORITY

Abstract

The main purpose of this study is to identify and solve the gap between actual practices of the authority and the general procedure that are stated theoretically. The general objective of this study was that the assessment of internal audit practice in the case of Addis Ababa City Roads Authority. An important part of the research activity is to develop an effective research design which shows the logical link between the data collected, the analysis and conclusion to be drowned. The target population for this research is Addis Ababa City Roads Authority. The primary data is used to accomplish the study and to collect the data from the respondents’. The findings which are found from the primary source of the study are summarized, concluded and recommendation is provided. From this research ,researcher concluded that the overall internal audit practices of Addis Ababa City Roads Authority is more or less adequate ,even though there are some issues that are not addressed to practice internal auditing service effectively and efficiently. The researcher suggests to the organization to improve the internal auditing activity based on recommendation.