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The Role of Auditors’ Competency in Public Expenditure Management the case of Ethiopia’s Ministry of Finance and Public Procurement and Property Administration Agency

Author

Listed:
  • Gebreyesus, Samuel Atsibha

    (Consultant and lecturer, Ethiopian Civil Service University Addis Ababa, Ethiopia)

Abstract

The general objective of the study was to assess the role of auditors’ competency in public expenditure management as evidenced by the Ethiopian ministry of finance (MOF) and public procurement and property administration agency (PPPAA). The study used a mixed-methods approach to collect qualitative and quantitative data using questionnaires and document analysis. The respondents for the surveys were chosen using multistage sampling techniques. Quantitative data were analyzed using multiple regressions on five-point Likert scaled items using SPSS and Process Macro, and the Andrew F. Hayes (2022) mediation analysis technique, while qualitative data was analyzed thematically. The result revealed that auditors’ competency has a significant direct effect on the mediating variable audit quality and the dependent variable public expenditure management and has a significant indirect effect through the mediating variable on public expenditure management. The study established that auditors’ competency has a deterrent effect on the parties involved in the expenditure management areas to work in line with legal frameworks. The ministry and the agency should work hard to enhance the competency of auditors through on-the-job and off-the-job training so that they can improve their public expenditure management.

Suggested Citation

  • Gebreyesus, Samuel Atsibha, 2022. "The Role of Auditors’ Competency in Public Expenditure Management the case of Ethiopia’s Ministry of Finance and Public Procurement and Property Administration Agency," Journal of Economic and Social Development, Clinical Journals Press, vol. 9(02), pages 01-07, September.
    • Handle: RePEc:ris:joeasd:0050
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    References listed on IDEAS

    as
    1. Mr. Jack Diamond, 2002. "The Role of Internal Audit in Government Financial Management: An International Perspective," IMF Working Papers 2002/094, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Audit quality; competency; expenditure; mediation;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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