@incollection{,
	
					
					
					A20CFEC056D4BBC217D27A2942AA995C
				,
	author={{TarekegnTariku} and {Debre Markos Univesity}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1625763
}

@book{b0,
	
	
		,
	author={{
			RoddaCossearat
		}}
		,
	title={{Modern Auditing: 3 rd edition. West Palm Beach, Wirey publisher}}
				USA
		
			,
	year={2009}
		
	

}

@incollection{b1,
	
	
		,
	title={{Changes and Challenges of Auditing in 21 st Century: The Nigerian Experience}}
		,
	author={{
			NwosuMEze
		}}
	
	
		,
	journal={{International Journal of Finance and Accounting}}
		
			5
			1
			
			,
	year={2016}
		
	

}

@book{b2,
	
	
		,
	title={{Supplemental Guidance: The Role of Auditing in Public Sector Governance (available on www. globaliia.org/standards-guidance}}
		
			,
	year={2012. July 21, 2015}
		
		
			Institute of Internal Auditors (IIA
		
	

}

@book{b3,
	
	
		,
	title={{Implementation guidelines for performance auditing, standards and guidelines}}
		
			,
	year={2004}
			,
	address={Vienna, Austria}
		
	
	,
	note={International Organisation of Supreme Audit Institutions (INTOSAI)}

}

@incollection{b4,
	
	
		,
	title={{Internal audit effectiveness: an Ethiopian public sector case study}}
		,
	author={{
			DessalegnMihret
		} and {
			Getie
		} and {
			AderajewYismaw
		} and {
			Wondim
		}}
		
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			5
			
			,
	year={2007}
		
	

}

@incollection{b5,
	
	
		,
	title={{Performance Audit Manual, Standards and Implementation Guide I & II}}
		,
	author={{
			Mofed
		}}
		
	
	
		,
	booktitle={{/?gws _rd =cr&ei=h7gpV2_AYiiU6btnLgI#q=audit+report+i mplementation+stage+in+Ethiopian+public+sect ors+) accessed on}}
				
			,
	year={2013. June 5-2015}
		
	

}

@incollection{b6,
	
	
		,
	title={{Internal audit effectiveness: An Ethiopian public sector case study}}
		,
	author={{
			DessalegnMihret
		} and {
			Getie
		} and {
			AderajewYismaw
		} and {
			Wondim
		}}
		
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			5
			
			,
	year={2007}
		
	

}

@incollection{b7,
	
	
		,
	title={{Performance Audit Manual, Standards and Implementation Guide I & II}}
		,
	author={{
			Mofed
		}}
		
	
	
		,
	booktitle={{/?gws _rd =cr&ei=h7gpV2_AYiiU6btnLgI#q=audit+report+i mplementation+stage+in+Ethiopian+public+sect ors+) accessed on}}
				
			,
	year={2013. June 5-2015}
		
	

}

@incollection{b8,
	
	
		,
	title={{The Office of Auditor General (OAG)}}
	
	
		,
	booktitle={{South Nations Nationalities and Peoples' Regional State}}
				
			,
	publisher={Hibret Print, Hawassa}
			,
	year={2014}
			5
		
	

}