Abebaw Kassie (PhD)Tsion Alemu2025-10-282025-10-282025-06-04https://etd.aau.edu.et/handle/123456789/7527This research paper the effect of internal audit on organizational performance at Nib International Bank with a specific focus on examining how internal auditor independence, audit quality, management support, and auditor risk evaluation practices influence the bank's performance. The research methodology employed a quantitative research approach, data were collected from 71 respondents across the internal audit, finance, and risk departments using structured questionnaires. Descriptive and inferential statistical tools, including correlation and regression analyses, were used to analyze the data. the findings reveal that internal auditing plays a significant role in enhancing organizational performance by strengthening risk management, improving internal controls, and increasing operational efficiency. The study also highlights that auditor independence and management support are critical factors in ensuring audit effectiveness. In addition, the correlation study demonstrates a strong and positive relationship between the organization's audit performance and the elements influencing auditing. Based on the findings, this paper proposes recommendations to strengthen internal audit practices for improved performance. This research contributes to the understanding of internal auditing's role in the organization.enThesis