Internal Audit Practices A Case Of Ethiopian Governmental Higher Educational Institutions

The main purpose of this study was to investigate challengingrnfactors that has influenced the Ethiopian higher governmental institutionsrnto pursue their internal audit practice. The study was continued to fourrnuniversities, Adama University, Hawasa University, Harama Universityrnand Addis Ababa University. Seven internal auditors were used as datarnsource which were selected using convenience sampling techniques. Tornobtainrnthernrequiredrninformationrnopen-endedrnandrnclosedrnendedrnquestionnaires were used as data gathering tools. Then qualitativernapproaches were employed to analyze and interpret the filled in data.rnThe findings of the study showed that lack of proper managementrncommitment, lack of developmental programs for internal auditors andrnother organizational factors were critical factors influencing effectivenessrnof IAF in the respective universities.rnTo alleviate those problems, it is recommended that managementrnand the audit division of the respective universities has to work jointly tornimprove the IAF of their respective universities as per requirements ofrninternational standards

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