Audit and Auditor in EthiopiaHistorical Development of Auditing in EthiopiaPre

1974In Ethiopian context, auditing is relatively new phenomenon in earlier

periods, theresponsibility to administer and control the country’s revenue and
expenditure wasexclusively performed by ministry of finance .Government
auditing dates back to the establishment of an Audit Commission byproclamation
No. 69/1944 during Emperor Regime.Major power and function ofthe
Commissions were as follows: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 of Audit
and Control OfficeIn 1946, proclamation No. 79/1946 was provided to centralize
the audit control of 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 clearly defined and the
scope of its activitiesexpanded.According to the Revised 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 of Auditors 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

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 – designed to discourage errors or

irregularities from occurring;

• Detective controls – designed to fid errors or irregularities

after they have occurred; and

• Corrective controls – designed to fi errors or irregularities

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 perform the following:

• Protect the Company’s assets;

• 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 processes within
the Company.
At fist sight it is a beautiful, green park complete with trees,
grass, playground equipment, sport facilities and water features –
but on a closer look, it is clear that this is a park with a difference.
A large portion of the park caters for the physically challenged
with specially designed playground equipment to accommodate
wheelchairs, which can be reached by 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 pitch and a one-kilometre jogging
track, the park also comprises water features in which kids can
play – ready for the hot, 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 – symbolising peace – were planted in
and around the park.
City Parks treated their female employees to a Women’s
Day to be remembered! The ladies – beautifully clad in
colourful traditional wear – 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
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. See pictures on page 9.

Park – with a difference – launched in Orlando West

A unique park in the 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 Programme
(EPWP) for the second year in a row – and that is offiial!
On Friday, 6 November, at the Kamoso Awards prize 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 Nkosi (City of Joburg), Ward Councillor Fihla and
guest