Factors That Identify The Effectiveness Of Internal Audit In Oromia Special Zone Surrounding Finfinne Administration Finance And Economic Development Offices Ethiopia

The establishment of IA function is important as an essential internal assurancernmechanism in public financial controls and as a tool for monitoring andrnevaluating financial management activities in private, government agencies andrnother sectors. The general objective of the study is to investigate factors thatrnaffect the effectiveness of internal audit in Oromia Special Zone SurroundingrnFinfinne Administration Finance and Economic Development office, Ethiopia. Arncross-sectional design is employed for a data collection and analysis purpose.rnThe sample was selected by purposive sampling selection techniques. Findingsrnindicate that the four factors such as: independence, management support,rncompetence and organization setting do have an impact on the effectives ofrninternal audit. Thus the following recommendation was made: the Finance andrnEconomic Development Offices found in the study areas, other concernedrngovernment body and stake holders should work to make effectivernindependence/objective, the management support, the competence, and thernorganizational setting of internal audit to help them to perform their professionalrnobligations and dutiesrnKeywords: Internal Audit, competence, organizational setting, independence, managementrnSupport, internal audit effectiveness

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