Factors Affecting Internal Audit Effectiveness in Public Organizations: Case of Bureau of Agriculture in Wolaita District of South Ethiopia

Abstract

The general purpose of this study is to examine the factors affecting internal audit effectiveness in agricultural bureau, in Wolaita district of South Ethiopia. The study employed quantitative research approach (questionnaire presented to 110 respondents) to collect the study data. Data is analyzed by employing SPSS (software Package for Social Science) version 21. The empirical analysis of the present study is used both descriptive statistics and regression analysis. To determine variables influencing effectiveness of internal audit, correlation and regression analysis were conducted. The study findings revealed that moral of internal audit staff has power to affect effectives of internal audit in agricultural bureau in Wolaita district of South Ethiopia. The study also revealed that correlation of variables is significant at the 0.01 level. Keeping moral of internal audit is mandatory to public financial organizations.

Keywords: Audit effectiveness, internal audit, public organizations,

DOI: 10.7176/RJFA/13-13-02

Publication date:July 31^st 2022