Abstract:
This study aims to identify the factors that determine the effectiveness of internal auditing in
public sectors, focusing on Gondar city administration. An explanatory research design would
be employed, using a mixed-methods approach combining both quantitative and qualitative
techniques. The study targets internal auditors and directors of internal audit departments in
public sector organizations in the city. Primary data would be collected through structured
questionnaires and semi-structured interviews. A census sampling method would be used as the
targeted population is manageable. The questionnaires would utilize a 5-point Likert scale, and
data would be analyzed using SPSS version 25 software. Quantitative data would be analyzed
with multivariate regression analysis, while qualitative data was analyzed using content
analysis. Descriptive statistics such as frequency counts, percentages, means, standard
deviations, ANOVA, t-tests, and regression analysis would be applied. The study employed a
multiple regression model to test the hypotheses. Results from the study show that competency,
independence, management support, utilization of information technology, and quality audit
work were positive and statistically significant factors for audit Effectiveness. The study
recommends that Gondar City Public Sector Offices of internal audit improve audit quality by
providing capacity Building trainings : Establish structured training programs to enhance
auditor understanding of performance and financial audits. Awareness of these audits will
improve documentation practices and the accuracy of reporting.
