Assessing Internal Audit Practice: A Case of Selectedbureaus in Snnprs

Abstract

Internal audit plays a significant role in safeguarding and effective utilization of public resources. This study was conducted to assess the practice of internal audit: A case study of selected bureaus in SNNPRS. The researcher employed descriptive research design. Both simple random and purposive sampling techniques were employed by researcher in order to select 195 professionals in the bureaus. The data collected via structured questionnaire has been analyzed by statistical software, SPSS version 21.0. Accordingly, the result of descriptive statistics showed that, independence and objectivity and quality of internal audit has positive contribution to internal audit practice. The study also found that the major challenges of internal audit in regional sector bureaus are lack of training, sufficient audit facilities, management support, competent audit staff, adequate man power and presence of interference by the higher officials.  Based on the findings of the study, the researcher forwarded possible recommendations for bureaus to work on identified results due to fact that they can be taken in to considerations have positive influence in improving internal audit practice of bureaus.