Browsing by Author "Aliyi, Hawa"

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    Factors that Identify the Effectiveness of Internal Audit in Oromia Special Zone Surrounding Finfinne Administration Finance and Economic Development Offices, Ethiopia
    (Addis Ababa University, 2016-01) Aliyi, Hawa; Abate, Sewale (PhD)
    The establishment of IA function is important as an essential internal assurance mechanism in public financial controls and as a tool for monitoring and evaluating financial management activities in private, government agencies and other sectors. The general objective of the study is to investigate factors that affect the effectiveness of internal audit in Oromia Special Zone Surrounding Finfinne Administration Finance and Economic Development office, Ethiopia. A cross-sectional design is employed for a data collection and analysis purpose. The sample was selected by purposive sampling selection techniques. Findings indicate that the four factors such as: independence, management support, competence and organization setting do have an impact on the effectives of internal audit. Thus the following recommendation was made: the Finance and Economic Development Offices found in the study areas, other concerned government body and stake holders should work to make effective independence/objective, the management support, the competence, and the organizational setting of internal audit to help them to perform their professional obligations and duties Keywords: Internal Audit, competence, organizational setting, independence, management Support, internal audit effectiveness