The Roles and Challenges of Internal Audit to Acheive the Ethiopian Ministry of Revenues’ Goal: Practices at Federal Tax Payers Office, the Case of Addis Ababa Area Branches

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This study is aimed in assessing the role and challenges of internal audit: in Ministry of Revenues (Revenue Sector) to achieve its goal. The purpose here is to examine the practical role as well as its limitation in assuring tax operational efficiency which leads to compliance. Accordingly, the descriptive method of research design was used adopting structured and semi structured questionnaire analyzed by SPSS (22) software. Doing so the examination found out that the internal audit in the organization has no vital role on operational efficiency assurance (tax collection activity) getting challenged with independency matter accompanied by managerial influences and absence of relevant supports to wide coverage of assurance to add value on the anticipated objective which ultimately increase tax compliance. Hence the study recommends mainly the managerial body to maintain the independency of internal audit through acting on the audit recommendations and enhancing the profession by motivation and training different audit frame works.



Internal Audit, Ministry of Revenues