Sewale, Abate (PhD)Abraham, Yilma2018-11-042023-11-042018-11-042023-11-042018-01http://etd.aau.edu.et/handle/123456789/13744A thesis submitted to the department of accounting and Finance (A.A.U) in partial fulfillment for the requirement of The degree of Master of Science in accounting & AuditingTo assure that the budget and resources obtained are used for the purpose of public sector offices, internal auditing has paramount importance to give quality audit tasks and strengthen the anticipation that the Finance and Economic Cooperation Offices and public servants will perform their functions effectively, efficiently, ethically by following and introduce with applicable laws and regulations promulgated by the government. There has been a practice of assigning auditors to other fields of job in Oromiya Semen Shoa Finance and Economic Cooperation Offices. Thus, the general objective of this study is to investigate the main impacts of assigning internal auditors to other fields of job on internal audit functions and, on the strength of IA. The study examined, the impact of assigning internal auditors to other fields of job as to the existence of competent and experienced internal auditors, and its impact on strengthening internal audit in the FEC Offices, whether the management has taken immediate action to fulfill vacant IA place by qualified/experienced auditors on behalf of those auditors who has been assigned to other fields of job. The study Investigated also the impact of assigning internal auditors to other fields of job on internal audit functions, whether the management has practiced job rotation for internal auditors of Finance and Economic co-operate offices to enhance auditors competency and strengthen internal audit. In the Finance and Economic Cooperation offices of the Oromiya Semen Shawa region, internal auditors are simply assigned by management to other fields of job, the management has not taken immediate actions to fill vacant IA places by experienced and qualified auditors, the newly assigned auditors have insufficient knowledge of audit standards and all skills of audit tasks. As a result, the internal audit of the offices is not strong and quality audit tasks have not been performed.en-USFinance and Economic Cooperation OfficesInternal AuditThesis