The Contribution of Internal Audit Reengineering to its Effectiveness: An Ethiopian Public Enterprise Case Study

No Thumbnail Available



Journal Title

Journal ISSN

Volume Title


Addis Ababa University


This study aims to understand the contribution of internal audit reengineering to its effectiveness in Ethiopian public enterprises. The study adopted a case study design and research questions were tested using an organization that went through internal audit reengineering. The questionnaire data were analyzed using descriptive statistics and data from interview and documentary review were interpreting qualitatively. The result shows that internal audit reengineering basically change organizational setting and has low influence on internal audit quality and auditee attribute and there is no influence on management support. Since the effectiveness of internal audit function is mainly influenced by management support and internal audit quality (Mihret and Yismaw, 2007), internal audit reengineering has low contribution to the effectiveness of the function



An ethiopian public enterprise