Determinants of Internal Audit Effectiveness: Study on Oromia's Selected Western Zones

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The main intention of this study is to look at the determinants of internal audit effectiveness in Oromia’s selected zones local government administration offices. The researcher gathered data from primary sources. The highest manager and the internal auditors of the chosen offices are the source for the specified data which was collected through the questionnaires administered to them. The primary data has been collected by distributing five point Likert scale questioner to the sampled respondent. The study has been conducted by taking purposive sample and the questionnaires were collected from 116 internal audit staffs and top managers of purposively selected local administrations offices. To attain the objective of the study descriptive and explanatory research design was considered. The data analysis part was done using SPSS version 20 (Statistical Package for the Social Science). The demographic variables were analyzed through descriptive statistics tools. To investigate the effect of independent variables on internal audit effectiveness, correlation and regression analysis were used. Additionally, the finding of this study is to indicate the direct relation effects of organizational independence of internal auditors, internal auditor’s professional proficiency, management support, availability of data technology resource, and the presence of approved internal audit manual with the interior audit effectiveness within the local administration offices. The regression output show that each one independent variables: Independency, professional proficiency of internal auditors, Management support, Information technology, and approved Internal Audit manual were positively related with and contributed significantly for the interior audit effectiveness. In keeping with the finding of the study all predictor variables were positively related with internal audit effectiveness and their contribution for the interior audit effectiveness were statistically significant at 95% level of confidence. Authority’s administrations are supposed to understand that the contributions of those variables were collectively significant to spot any noncompliance activities and to feature values for the inner audit effectiveness within the offices. This study is vital for both academicians and managers because it helps to advance the understanding of things determining internal audit effectiveness and may accustomed solve the sensible problems facing the inner audit within the offices.



Internal Audit Effectiveness