Abstract :

Internal Audit Has An Important Role In Serving The Organization To Achieve Its Objective When It Is Implemented, Operated, Functioned, And Managed Effectively. The Key Purpose Of This Study Is To Investigate The Determinants Of Internal Audit Effectiveness In The Selected Afar National Regional State Government Public Sector Offices. This Investigation Is Focused On Fourteen Bureaus By Purposive Sampling Techniques Used To Select Public Sector Offices That Are Expected To Represent All Other Sectors. The Management Teams And The Internal Auditors Of The Selected Public Sector Office Are The Source For The Required Data To The Researcher Through The Questionnaires Administered. In Addition, The Finding Of This Study Is To Show The Direct Relation Effects Of Management Support, Organizational Independence Of Internal Auditors, Adequate And Competent Internal Auditors Staff, The Presence Of Approved Internal Audit Charter And Quality Of Internal Audit Work With The Internal Audit Effectiveness On The Public Sector Management. According To The Regression Output The Management Support, The Availability Of Approved IA Charter And Quality Of Internal Audit Work Were Contributed Significantly And Positively For The Internal Audit Effectiveness In The Public Sector. The Remaining Of Two Variables; The Adequate And Competent Of Internal Audit Staffs And The Organizational Independent Of Internal Auditors Were Statistically Not Significance With The Internal Audit Effectiveness. All Of These Five Independent Variables Are Making 60.90% Of The Contributions For Internal Audit Effectiveness In The Public Sector Offices. The Public Sector Offices Should Understand That The Contributions Of These Variables Were Mutually Significant To Identify Any Noncompliance Activities In Their Office And To Add Values For The IAE In The Public Sector Offices. Key Words: The Internal Audit; The Internal Audit Effectiveness; Public Sector Offices

Published:

04-8-2026

Issue:

Vol. 26 No. 8 (2026)

Page Nos:

26 - 37

Section:

Articles

License:

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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