The Role of Internal Control, Internal Audit, and Institutional Responsibility in promoting Good Governance: The Case of Jimma Town Municipality

Abstract

The main objective of this study was to assess the role of internal control, internal audit, and organization commitment in promoting good governance in Jimma Town Municipality. The independent variables are internal control, internal audit, and organization commitment. Meanwhile, the dependent variable is good governance. The study employed mixed research approach and cross-sectional research design. Purposive sampling method was employed to select respondents. The primary data were collected from service providers of Jimma Town Municipality, leaders, internal audit, finance, land, construction and human resource department’s representative respondents from each hub using questionnaire and interview. Beside to this, document analysis was made to support the primary data. The data was analyzed quantitatively using tables, frequency, percentage, mean and standard deviation and qualitatively using explanations. The study found that, internal control, internal audit, and organization commitment has positive role for good governance at JTM. The reason for this positive result has inferred that the new administrative officials of the municipality were taken measures on hindrances of good governance and service provision practices such as, corruption, poor management, and accountability to establish institutional framework and mechanism to follow-up the implementation of good governance. The study finally recommended municipality to open their door for the participation of other stake holders, increasing the implementing capacity of the service providers in the institution through training, the necessity of using different mass media including the regional and local mass media for good governance issues, struggling against corruption in their run forward to achieve institutionalized good governance.