Recurrent Audit Findings in Government Organizations: A Study on Public Universities in Ethiopia

Abstract

The main objective of this study was [to identify recurrent audit findings in public organizations
in Ethiopia. To achieve this objective, 47 public universities were selected, and their annual
audit reports were collected for 13 successive years from the Office of the Federal Auditor
General of Ethiopia. A descriptive research design was used to categorize recurrent audit
findings in the selected public universities. The study found that irregularities associated with
property management, accounting, and reporting are the most prevalent among public
universities. On the other hand, irregularities associated with project management are few in
number, although this does not necessarily imply that the amount of money misused is
insignificant. To reduce recurrent audit findings, the government should continue to hold the
leaders of public universities accountable for the mismanagement of public funds under their
administration