Evaluation of internal audit practice in afar region: Evidence from some selected public sector offices
Mesud Mohammed Akmel, Mohammed Adem Bekele
This paper examined whether internal auditors perform their activities in such a way that provide an independent, objective and consulting activity designed to add value and improve an organization's operations. In order to investigate the findings; the researchers used a sample of 10 Afar regional public sector offices in which total of 50 questionnaires were distributed. The researchers also used purposive sampling technique and collected primary data through questionnaire and interview. The responses gotten were encoded in to the SPSS 16.0 and analyzed using descriptive approach. The main findings of the study were that the scope of internal audit was restricted only to financial activities, there is no suitable environment for independency of internal auditors, policy for hiring and training, experience, professional certification of internal auditors and management support to internal audit is not good except compliance of audit work and fairness of budget allocation, there is no clear and understandable internal audit charter,. In short internal auditors are not providing as they are expected to increases the operational efficiency of regional sector offices. The management needs to consider the value of internal audit function in the achievement of organizational objectives and better to consider internal audit findings and made commitment to strengthen the department.