Determinants of Internal Audit Effectiveness: Case of Sudan Public Sectors

Abstract

Determinants of internal audit effectiveness activities in the Sudan public sectors are the main purpose of this paper. The stimulation for the study is taken from the increased interest in the internal audits of local government units. For this study, five hypotheses using a survey way were developed and tested. The source of the required data to the researcher was the Internal Audit staff and managers across the public sector. The data collected using a Likert-Scale type questionnaire were distributed on a sample of the population of the study and filled out by 41 internal auditors and 27 managers.Descriptive analysis, correlation analysis, and multivariate regression model through Excel and SPSS evaluates the relevance between the effectiveness of internal audit department and its five main determinants: (management support, management’s perception of internal audit values, organizational independence of internal auditors, placement of adequate and competent internal audit staff, and the presence of approved internal audit charter).The results display that there was a significant positive relationship among the factors analysed in this study such as management's support and placement of adequate and competent internal audit staff to the internal audit effectiveness.

Keywords: Internal audit, Internal audit effectiveness, Sudan public sector; Determinants of internal audit effectiveness