Internal Audit Practice The Case Of Somali Regional Government Public Sector Offices Ethiopia

This study examines internal audit practice in Somali regional government publicrnoffices, population of the study were 101 internal audit staffs and 80 internal auditorsrnwere selected as sample size using simple random sampling. The study investigatesrnkey problems in internal audit practices regarding the organizational policyrnauthorizing internal audit, auditee cooperation, independence and objectivity,rnproficiency and scope of work of internal audit, reporting follow-up and quality review,rnand planning of internal audit unit. The study adopts mixed method approach in orderrnto achieve the research objectives and to answer research questions. Specifically, therntechniques used in the study include survey with internal auditors, documentaryrnanalysis and in-depth interviews with financial control support process ownersrn(internal audit department heads). With these research methods, the results of the studyrnreveal that organizational policy authorizing internal audit and reporting follow uprnand are in line with the standards. But there is lack of auditee cooperation to therninternal audit staffs, audit planning is not considered organizational risk profile,rnindependence and objectivity of internal auditors are impaired and quality assurancernis not carried out that leads ineffectiveness of internal audit. In the end, the studyrnforwards that both Somali regional state government sector offices and internal auditrnstaffs in the region to should work with the ISPPIA standards formulated by IIA’s tornmitigate challenges in the internal audit practice in the region.rnKey words: Internal Auditing Standard, Internal Audit Practices; Public Sectorrnoffices

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