Challenges faced by management in implementing audit recommendations: A literature review

Abstract

This study reviewed literature on the challenges faced by management in implementing audit recommendations and the risks involved in the non-implementation of the audit recommendations in parastatals. The study adopted a desk top approach. This included documentation of a comprehensive review of published and unpublished work from secondary sources of data of specific interest to the research. The researchers examined and discussed what different authorities say on the methodologies adopted in determining whether management and staff appreciates the significance and roles of the audit function in parastatals as well as determining the responsibility of management towards risk management process and the implementation of audit recommendations