Determinants of Internal Audit Effectiveness in Promoting Public Good Governance in Sidama Refion of Ethiopia

Abstract

This study was examined the determinants of internal audit effectiveness in promoting public good governance of sector bureaus in the Sidama regional state. To this end, the researcher employed a quantitative research approach with an explanatory research design where the effect caused by the independent variable on the dependent variable is observed through regression analysis. The simple random sampling technique was employed by the researcher. The primary data was collected through structured questionnaires. Then, inferential statistics analysis has been done through SPSS version 20 to get reliable research findings. Accordingly, the result of regression analysis showed that independence of internal, audit quality, competency, management support, professional audit standard, and information technology have a positive and statistically significant effect on public governance in the Sidama region. Based on the findings of the study, the researcher forwarded possible recommendations for bureaus to work on statistically significant variables due to fact that they have a positive influence in improving public good governance.