The main purpose of this study was to investigate factors that affect internal auditor performancernin theEthiopian government ministries. To this end, the following basic research objectives havernbeen set: to examine the effect of internal auditorâ€™s Competency on performance of internalrnauditors, to assess the effect of salary and benefit on performance of internal auditors, tornexamine the effect independence on performance of internal auditors, to find out how workingrnenvironment influence performance of internal auditors, to assess the effect of managementrnsupport on performance of internal auditors and to examine the influence of having industryrnspecialization on performance of internal auditors.The study was descriptive in nature and datarnwere gathered through questionnaires. The study was continued byfederal governmentrnministries. The respondent was 74 internal auditors.The sample was selected 7governmentrnministries by purposive sampling selection techniques from 23government ministries. Datarncollected with thestructured questionnaire was analysis by both descriptive and inferentialrnstatistics.The result of correlation indicated that the correlation between dependent variable andrnSalary and Benefits was positively correlated which is highly correlated than the other variables.rnThis suggests that employees (internal auditors) effectiveness decreases unless they are gettingrnenough fair salary and benefits. So, Salary and Benefits can highly positively associate with thernperformance of internal auditors than the other independent variables. Moreover, all thernindependent variables are found to be apositive correlation with dependent variables.