Internal Audit Practice the Case of Somali Regional Government Public Sector offices, Ethiopia

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Addis Ababa University


This study examines internal audit practice in Somali regional government public offices, population of the study were 101 internal audit staffs and 80 internal auditors were selected as sample size using simple random sampling. The study investigates key problems in internal audit practices regarding the organizational policy authorizing internal audit, auditee cooperation, independence and objectivity, proficiency and scope of work of internal audit, reporting follow-up and quality review, and planning of internal audit unit. The study adopts mixed method approach in order to achieve the research objectives and to answer research questions. Specifically, the techniques used in the study include survey with internal auditors, documentary analysis and in-depth interviews with financial control support process owners (internal audit department heads). With these research methods, the results of the study reveal that organizational policy authorizing internal audit and reporting follow up and are in line with the standards. But there is lack of auditee cooperation to the internal audit staffs, audit planning is not considered organizational risk profile, independence and objectivity of internal auditors are impaired and quality assurance is not carried out that leads ineffectiveness of internal audit. In the end, the study forwards that both Somali regional state government sector offices and internal audit staffs in the region to should work with the ISPPIA standards formulated by IIA’s to mitigate challenges in the internal audit practice in the region. Key words: Internal Auditing Standard, Internal Audit Practices; Public Sector offices



Internal auditing standard, Internal audit Practices, Public Sector