Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch
Issue:
Volume 6, Issue 1, March 2021
Pages:
1-9
Received:
30 December 2020
Accepted:
13 January 2021
Published:
10 March 2021
Abstract: This study was carried out in order to investigate the Determinants of successful implementation of audit report recommendation in Office of federal Auditor General Audited Government Organization Northern branch in Bahir Dar. Data collection was achieved through questionnaires and the study of documentary materials. The primary data were supplied to 5 respondents focusing purposively on all audit team leaders and audit manager. The secondary data were generated from the annual summarized audit reports of 265 previously audited government organizations prepared by Office of federal Auditor General in Northern branch. The test of hypotheses and other analysis of data were done using SPSS, version 20. The tests revealed that among others, conflicts of interest, lack of follow up, employee instability and management resistance are the significant factors affecting successful implementation of audit recommendation in Northern branch. That means they are the principal factors hindering the implementation of audit report recommendation. In addition, it is found that management & employee negligence and remoteness would likely have negative in-significant effect on the implementation of audit in Northern branch. The study recommends efforts should be made to establish and strengthen follow up for previous audits, create awareness for the legal punishment related to conflict of interest and design proper information exchange system during employee turnover to improve implementation of audit recommendation. Also, regulatory authorities should exercise legal measure for management negligence and resistance for the successful implementation of audit recommendation.
Abstract: This study was carried out in order to investigate the Determinants of successful implementation of audit report recommendation in Office of federal Auditor General Audited Government Organization Northern branch in Bahir Dar. Data collection was achieved through questionnaires and the study of documentary materials. The primary data were supplied ...
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Proximate Composition and Mineral Content of Traditionally Dried Fish Products from Selected Parts of Ethiopia
Bezuayehu Gutema,
Fikadu Hailemichael
Issue:
Volume 6, Issue 1, March 2021
Pages:
10-13
Received:
12 February 2021
Accepted:
9 April 2021
Published:
23 April 2021
Abstract: Drying is one of the old aged food preservation techniques that can be done efficiently in a cost-effective way. Rural fish producing areas in Ethiopia commonly use drying technique when the need for preservation is necessitated. Despite the relevance of the information, nutrient composition of dried fish products found in Ethiopia are not well recorded. This study was designed to evaluate the proximate composition and some mineral content of traditionally dried fish from sites located around the lakes of Tana, Ziway and Chamo in Ethiopia. A total of eighteen composite samples were analyzed for proximate composition and mineral content determination. The dried fish products had high crude protein (52.21 to 70.88)%, crude fat (2.89 to 8.60)% and minerals such as Calcium (36.44 to 9078.44 mg/100g), Potassium (636.61 to 3073 mg/100g), Phosphorous (570 to 5330mg/100g) and Sodium (78.92 to 7433.26). Because of difference in water content of the final dried product, variations were observed on the major nutrient compositions. Dried fish products generally proved to be important source of protein, energy and minerals. Besides the composition, dried fish products can be stored for extended time, thus increase accessibility of nutritious food. However, improvement of the drying technique, including hygienic processing is necessary.
Abstract: Drying is one of the old aged food preservation techniques that can be done efficiently in a cost-effective way. Rural fish producing areas in Ethiopia commonly use drying technique when the need for preservation is necessitated. Despite the relevance of the information, nutrient composition of dried fish products found in Ethiopia are not well rec...
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