Factors Affecting Internal Audit Effectiveness and Performance in Government Organizations of Ethiopia: The Case of Amhara National Regional State Government Development Enterprises

Abstract

Internal audit plays important roles for the organizational survival and achievement. The main purpose of this study was to examine factors affecting internal audit effectiveness and performance in ANRS government development enterprises in Ethiopia by using both quantitative and qualitative approach (mixed approach). The research used descriptive statistics by selecting governmental development enterprises in Ethiopia. The data of this study were collected from; who is employed in the selected government development enterprises. The study finding shows that internal audit effectiveness is strongly influenced by internal audit competency, management support, organizational setting and independence of internal auditor.