Audit and Auditor in EthiopiaHistorical Development of Auditing in EthiopiaPre 1974In Ethiopian Context

Audit and Auditor Auditor in EthiopiaHistorical EthiopiaHistorical Development of Auditing in EthiopiaPre 1974In Ethiopian context, auditing is relatively new phenomenon in earlier  periods, theresponsibility theresponsibility to administer administer and control the the country’s revenue country’s  revenue and expenditure wasexclusively performed performed by ministry of finance . Government auditing dates back to the establishment establishment of an Audit Commission Commission byproclamation  No. 69/1944 during during Emperor Regime.Major Regime.Major power power and function function ofthe Commissions Commissions were as follows: Responsible Responsible for the examination and control of the accounts of the Ministry ofFinance, and was directly accountable to the Prime Minister  The power to control and examine the accounts of all other Ministries was givento the Officers of the Ministry of Finance.The Establishment Establishment of Audit and Control OfficeIn 1946, proclamation No. 79/1946 was provided to centralize the audit control of allgovernment allgovernment accounts in one department by establishing the Audit and Control officeunder the direction of the comptroller and Auditor General who reported and wasdirectly responsible to the prime Minister. As a result of this  proclamation, the powersand duties of the new office were were clearly defined defined and the scope of its activitiesexpanded. activitiesexpanded.According According to the Revised Constitution Constitution of 1955 (1948 E.C.) provided even wider dutiesand a large measure of independence. Accordingly, the Auditor General reported to theEmperor and the Parliament on the financial operations of the government and wasgiven access to all books and records of government accounts.Functions accounts.Functions of Auditors GeneralSubsequently, GeneralSubsequently, the functions of the auditor general were amended by decree No.32 of1958 which was later renumbered as proclamation No.179/1961(1958E.c). The majorpower and Functions of Auditor General were as follows: Auditing the accounts of all autonomous bodies existing by virtue of Imperialcharters Conducting the audit of the chartered organizations. Which were established to 

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nternal control is the process, effected by an entity’s board, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

• Reliability of fiancial information; • Effectiveness and effiiency of operations; and • Compliance with applicable laws and regulations. There are three types of internal controls, namely:

• Preventative controls –  controls –  designed  designed to discourage errors or irregularities from occurring;

• Detective controls –  controls –  designed  designed to fid errors or irregularities after they have occurred; and controls –  designed  designed to fi errors or irregularities • Corrective controls – 

after they are detected. Who is responsible? The auditors, right? Wrong. Everyone plays a part in City Parks’ internal control system. It is the management of City Parks’ responsibility to ensure that controls are in place and that responsibility is delegated to each area of operation. Internal Audit is here to help you achieve that goal. While the Board provides governance, guidance, and oversight, the Chief Accounting Offier is ultimately responsible for maintaining an adequate system of fiancial and administrative controls. Department heads and managers are responsible for internal controls in departments and should take ownership of the internal control system. The department head or manager sets the tone for the department by inflencing the control consciousness of employees and by communicating an administrative philosophy that includes integrity, ethical values, and competence. Internal Audit s’ role

Evaluating internal controls is one of Internal Audit’s primary responsibilities. Internal Audit is responsible for assessing the adequacy and effectiveness of internal controls, risk management and governance processes within an operation. In City Parks’ environment internal controls p erform the following: Company’s assets; • Protect the Company’s • Ensure records are accurate; • Promote operational effiiency; and • Encourage adherence to Policies and Procedures. Why was my operation selected for an internal audit and how does this relate to internal controls? Annually, Internal Audit prepares an audit plan for the Company. There are several factors that determine what areas should be included in the audit plan. Consideration is also given to whether the operation has been audited before, how long it has been since the previous audit, and whether past audit observations warrant a follow-up audit. Due to external factors, some operations receive an annual internal audit. Other operations may be audited less frequently. Eventually, Internal Auditors want to visit as many departments as possible to assess the adequacy and effectiveness of internal controls, risk management and governance pro cesses within the Company. At fist sight it is a beautiful, green park complete with trees, grass, playground equipment, sport facilitie facilitiess and water features –  features –   but on a closer look, it is clear that that this is a park with with a difference. A large portion of the p ark caters for the physically challenged with specially designed playground equipment to accommodate wheelchairs, which can be reached b y accessing a wheelchairfriendly ramp. The park forms one corner of a triangle with Orlando Stadium and Nkanyezi Stimulation Centre, where City Parks developed South Africa’s fist park for disabled kids last year. Apart from flwer beds, a lovely braai area, a netball and

 basketball court, a football football pitch and a one-kilometre jogging jogging track, the park also comprises water features in which kids can  play –   play  –  ready  ready for the ho t, dry summer that is forecast for Joburg! Township TV also installed a big screen in the park to enable the residents to watch sports tournaments as well as educational and environmental programmes. The park was offiially launched on the International Day of Peace, which is observed annually around the globe. On this occasion, 300 olive trees –  trees  –  symbolising  symbolising peace –  peace –  were  were planted in and around the park. City Parks treated their female employees to a Women’s Day to be remembered! The ladies –  ladies  –  beautifully  beautifully clad in colourful traditional wear –  wear –  gathered  gathered at Oak Field Farm and were delighted by speakers and entertainers. At the occasion, which was also attended by the Member of the Mayoral Committee for Environment, Clr Matshidiso Mfioe, Amanda Buso-Gqoboka, Human Resources Executive, announced the names of the “JCP Recognition Award: Extra Milers Club” for 2009: They are: Martie M artie van Duuren, Leah Mabusela, Rebecca Matsetela, Anna Magubane, Bukelwa Njingolo and Mamsy Butelezi. Congratulations! These ladies’ names are now displayed on a shield at City Parks House’s entrance and the awards will be made annually. Se  See e pictu icture ress on page 9.

Park –  Park  –  with  with a difference –  difference –  launched  launched in Orlando West A unique park in t he shadow of the newly revamped Orlando Stadium was recently built and launched by City Parks. Johannesburg City Parks is South Africa’s metropolitan municipality with the best Metro Project for the Expanded Public Works P rogramme (EPWP) for the second year in a row row –   –  and  and that is offiial! On Friday, 6 November, at the Kamoso Awards p rize giving ceremony hosted by the Department of Public Works, City Parks was declared the winner in the Category for Best Metropolitan Project: Environment and Culture Sector. The aim of the Kamoso Awards is to reward EPWP Excellence. The winners were announced by the Minister of Public Works, Mr Geoff Doidge. MD Luther Williamson, Operations Executive: Parks and Cemeteries Geoff Cooke (left in the picture) and EPWP Project Manager Hercules Eckersley (right) received the award on behalf of City Parks. Well done to Hercules Eckersley, EPWP Project Manager, and his team!

Planting trees in Orlando West Park to observe International Day of Peace were Operations Executive Geoffrey Cooke, Sydney S ydney Nkosi (City of Joburg), Ward Councillor Fihla and guest