Factors Affecting Internal Audit Effectiveness. The Case of Administrative and General Service Sectors of the Federal Government

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Addis Ababa University


The purpose of this study of factors affecting the internal audit effectiveness they face in their execution of duties in federal public bodies in Ethiopia particularly admin and general service sector. In line with this, the main purpose of the paper is evaluation of effectiveness of internal auditing system in government organizations in Ethiopia, especially in 10 sample federal public bodies. For achieving this objective, both primary and secondary data were drawn using questionnaires and interview and analyzed in the most appropriate techniques such as; frequency tables and percentages. The study revealed that there was problem of independency there was inadequate technical staff proficiency and absence of continuous professional training development programs for internal auditors and lack of sufficient number staff. Furthermore, auditee departments and the managements did not attention that the audit service can add value to their activity and to the organization and they have not adequately supported the department. It was also evaluated that the scope of internal audit services is limited only to financial statement audit and performance audit is overlooked. Therefore, there should be extending the scope of internal audit services by including performance audit with appropriate increase technical proficiency of the internal audit staff; adequate independence to internal auditors; put into practice internal and external audit quality assurance and improvement programs, and alleviating other impeding factors related to audit execution in the organizations under study.


A Thesis submitted in partial fulfillment of the requirements for the degree of Masters of Science in Accounting and Auditing


Ethiopian Public sector admin, Internal audit effectiveness, Internal Audit