This study combined significant hypothetical and empirical writing to create suggestions and proposes a research agenda on the usage or non-execution of audit recommendations. Auditing has developed to a phase where it is regarded as a value adding tool in the organisation and is relied upon to assume a value adding role by giving an extensive variety of services that help enhance organisational performance. By adopting a quantitative descriptive design and using questionnaires as tool of data collection, the study provided evidence on whether audit findings are or not implemented in public sector organisations in Namibia as recommended by auditors. A purposive sampling method was used as the researcher selected ministries and agency with internal auditors, external auditors, and managers. Primary data was collected by means of open-ended questionnaire while secondary data came from reviews of existing literature. Primary data analysis was performed using SPSS software. The first objective was to examine the importance of addressing and implementing audit findings in ministries and agencies in Namibia. The study found that over 50% of managers feel that audit findings are not upheld and actualized although (70%) of respondents concurs that audit findings ought to be executed. The second objective was to understand the perception on relevance of audit findings and implementations of those findings in ministries and agencies in Namibia. The result shows 70% of respondents feel that management does not authorize or enforce the implementation of suggestions or recommendations despite the fact that at 70%, managers find proposals worth actualizing. The third of objective was to examine the implementation-ability of recommendations from external and internal auditors in ministries and agencies in Namibia. The result shows 70% of respondents feel that management does not authorize or enforce the implementation of suggestions or recommendations despite the fact that at 70%, managers find proposals worth actualizing. Internal audit is of major importance for Namibian public enterprises.