Factors Influencing Effectiveness of Internal Audit in Public Sector Offices in East Shewa, Ethiopia

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Addis Ababa University


Generally, internal audit has become an essential management tool for achieving effective control in both public and private organizations. It is also important as a means to promote governance, enhance recognized efficiency and promote public services. The main purpose of the study is to identify the factors influencing effectiveness of internal audit in public sector offices of east Shewa zone, Ethiopia. To address this purpose, the study required to answer the following research question: To what extent these factors influence effectiveness of internal audit and which of them is the most important for internal audit effectiveness. The study adopted a cross-sectional descriptive research design using quantitative method for data collection and analysis purpose. The sample was selected by purposive sampling selection techniques. The study engage using primary data that were collected through survey from internal auditors and managers of public sectors. The researcher analyzed the collected data using descriptive statistics and presented the data in terms of percentages, frequency distribution and tables. The research findings indicated that the four factors such as; independence, competency, management support and availability of information technology resource have influence on effectiveness of internal audit in public sectors. The study recommended the concerned government body and stake holders should work to make effective the independence, the competence, the management support, and availability of IT resources of internal audit to help them to perform their professional duties and responsibilities. Finally, the study proposed that future research should focus on all public sectors in Ethiopia, and that a broad based study on role of Internal Audit on organizational performance in both private and public organizations should also be carried out in future.


A Thesis Submitted to the Department of Accounting and Finance in Partial Fulfillment of The Requirements for the Degree of Master in Accounting.


Competence, Internal Audit, Management Support