Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors

Beka Basazinew Assefa; Abebe Tilahun Kassaye

doi:doi:10.11648/j.scidev.20250603.29

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Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors

Beka Basazinew Assefa, Abebe Tilahun Kassaye^*

Published in Science Development (Volume 6, Issue 3)

Received: 14 July 2025 Accepted: 24 July 2025 Published: 18 August 2025

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Abstract

The study aimed to investigate the factors influencing the effectiveness of internal audit in the public sectors of Lemi Kura Sub City. A mixed-methods approach was employed, combining quantitative data from a structured survey questionnaire and qualitative data from in-depth interviews. The target population consisted of senior managers and internal auditors, and a census approach was utilized, encompassing the entire population of 131 individuals. The study was utilized both primary and secondary sources. The findings reveal significant and positive relationships between several factors and internal audit effectiveness. Top management support, IA independence, audit committee involvement, internal auditors' competency, and audit quality demonstrate a strong positive correlation with internal audit effectiveness. However, the analysis indicates that the organizational setting has a positive but insignificant relationship with internal audit effectiveness. The study also shown that internal audit practitioners face significant challenges, including resource constraints, lack of management support, difficulties in maintaining independence and objectivity, organizational dynamics, and regulatory changes, emphasizing the need to address these challenges to enhance internal audit effectiveness and improve risk management and compliance processes. According to the study finding the recommendations was made include measures to improve top management support, strengthen IA independence, address organizational setting issues, and enhance the role of audit committees. The findings and recommendations can guide senior management, and internal auditors in enhancing internal audit practices and ultimately improving overall organizational performance and accountability in the public sectors of Lemi Kura Sub City, Addis Ababa.

Published in	Science Development (Volume 6, Issue 3)
DOI	10.11648/j.scidev.20250603.29
Page(s)	207-219
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2025. Published by Science Publishing Group

Keywords

Internal Audit Effectiveness, Public Sectors, Factors, Lemi Kura Sub City

References

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APA Style

Assefa, B. B., Kassaye, A. T. (2025). Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Science Development, 6(3), 207-219. https://doi.org/10.11648/j.scidev.20250603.29

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ACS Style

Assefa, B. B.; Kassaye, A. T. Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Sci. Dev. 2025, 6(3), 207-219. doi: 10.11648/j.scidev.20250603.29

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AMA Style

Assefa BB, Kassaye AT. Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Sci Dev. 2025;6(3):207-219. doi: 10.11648/j.scidev.20250603.29

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@article{10.11648/j.scidev.20250603.29,
  author = {Beka Basazinew Assefa and Abebe Tilahun Kassaye},
  title = {Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors
},
  journal = {Science Development},
  volume = {6},
  number = {3},
  pages = {207-219},
  doi = {10.11648/j.scidev.20250603.29},
  url = {https://doi.org/10.11648/j.scidev.20250603.29},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.scidev.20250603.29},
  abstract = {The study aimed to investigate the factors influencing the effectiveness of internal audit in the public sectors of Lemi Kura Sub City. A mixed-methods approach was employed, combining quantitative data from a structured survey questionnaire and qualitative data from in-depth interviews. The target population consisted of senior managers and internal auditors, and a census approach was utilized, encompassing the entire population of 131 individuals. The study was utilized both primary and secondary sources. The findings reveal significant and positive relationships between several factors and internal audit effectiveness. Top management support, IA independence, audit committee involvement, internal auditors' competency, and audit quality demonstrate a strong positive correlation with internal audit effectiveness. However, the analysis indicates that the organizational setting has a positive but insignificant relationship with internal audit effectiveness. The study also shown that internal audit practitioners face significant challenges, including resource constraints, lack of management support, difficulties in maintaining independence and objectivity, organizational dynamics, and regulatory changes, emphasizing the need to address these challenges to enhance internal audit effectiveness and improve risk management and compliance processes. According to the study finding the recommendations was made include measures to improve top management support, strengthen IA independence, address organizational setting issues, and enhance the role of audit committees. The findings and recommendations can guide senior management, and internal auditors in enhancing internal audit practices and ultimately improving overall organizational performance and accountability in the public sectors of Lemi Kura Sub City, Addis Ababa.},
 year = {2025}
}

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TY  - JOUR
T1  - Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors

AU  - Beka Basazinew Assefa
AU  - Abebe Tilahun Kassaye
Y1  - 2025/08/18
PY  - 2025
N1  - https://doi.org/10.11648/j.scidev.20250603.29
DO  - 10.11648/j.scidev.20250603.29
T2  - Science Development
JF  - Science Development
JO  - Science Development
SP  - 207
EP  - 219
PB  - Science Publishing Group
SN  - 2994-7154
UR  - https://doi.org/10.11648/j.scidev.20250603.29
AB  - The study aimed to investigate the factors influencing the effectiveness of internal audit in the public sectors of Lemi Kura Sub City. A mixed-methods approach was employed, combining quantitative data from a structured survey questionnaire and qualitative data from in-depth interviews. The target population consisted of senior managers and internal auditors, and a census approach was utilized, encompassing the entire population of 131 individuals. The study was utilized both primary and secondary sources. The findings reveal significant and positive relationships between several factors and internal audit effectiveness. Top management support, IA independence, audit committee involvement, internal auditors' competency, and audit quality demonstrate a strong positive correlation with internal audit effectiveness. However, the analysis indicates that the organizational setting has a positive but insignificant relationship with internal audit effectiveness. The study also shown that internal audit practitioners face significant challenges, including resource constraints, lack of management support, difficulties in maintaining independence and objectivity, organizational dynamics, and regulatory changes, emphasizing the need to address these challenges to enhance internal audit effectiveness and improve risk management and compliance processes. According to the study finding the recommendations was made include measures to improve top management support, strengthen IA independence, address organizational setting issues, and enhance the role of audit committees. The findings and recommendations can guide senior management, and internal auditors in enhancing internal audit practices and ultimately improving overall organizational performance and accountability in the public sectors of Lemi Kura Sub City, Addis Ababa.
VL  - 6
IS  - 3
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Beka Basazinew Assefa

Department of Accounting and Finance, Ethiopian Civil Service University, Addis Ababa, Ethiopia

Contact Email
Abebe Tilahun Kassaye

Department of Public Financial Management and Accounting, Ethiopian Civil Service University, Addis Ababa, Ethiopia

Contact Email

http://orcid.org/0000-0003-3681-6813

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APA Style

Assefa, B. B., Kassaye, A. T. (2025). Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Science Development, 6(3), 207-219. https://doi.org/10.11648/j.scidev.20250603.29

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ACS Style

Assefa, B. B.; Kassaye, A. T. Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Sci. Dev. 2025, 6(3), 207-219. doi: 10.11648/j.scidev.20250603.29

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AMA Style

Assefa BB, Kassaye AT. Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors. Sci Dev. 2025;6(3):207-219. doi: 10.11648/j.scidev.20250603.29

Copy | Download

@article{10.11648/j.scidev.20250603.29,
  author = {Beka Basazinew Assefa and Abebe Tilahun Kassaye},
  title = {Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors
},
  journal = {Science Development},
  volume = {6},
  number = {3},
  pages = {207-219},
  doi = {10.11648/j.scidev.20250603.29},
  url = {https://doi.org/10.11648/j.scidev.20250603.29},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.scidev.20250603.29},
  abstract = {The study aimed to investigate the factors influencing the effectiveness of internal audit in the public sectors of Lemi Kura Sub City. A mixed-methods approach was employed, combining quantitative data from a structured survey questionnaire and qualitative data from in-depth interviews. The target population consisted of senior managers and internal auditors, and a census approach was utilized, encompassing the entire population of 131 individuals. The study was utilized both primary and secondary sources. The findings reveal significant and positive relationships between several factors and internal audit effectiveness. Top management support, IA independence, audit committee involvement, internal auditors' competency, and audit quality demonstrate a strong positive correlation with internal audit effectiveness. However, the analysis indicates that the organizational setting has a positive but insignificant relationship with internal audit effectiveness. The study also shown that internal audit practitioners face significant challenges, including resource constraints, lack of management support, difficulties in maintaining independence and objectivity, organizational dynamics, and regulatory changes, emphasizing the need to address these challenges to enhance internal audit effectiveness and improve risk management and compliance processes. According to the study finding the recommendations was made include measures to improve top management support, strengthen IA independence, address organizational setting issues, and enhance the role of audit committees. The findings and recommendations can guide senior management, and internal auditors in enhancing internal audit practices and ultimately improving overall organizational performance and accountability in the public sectors of Lemi Kura Sub City, Addis Ababa.},
 year = {2025}
}

Copy | Download

TY  - JOUR
T1  - Factors Influencing Effectiveness of Internal Audit in Addis Ababa Administration, in the Case of Lemi Kura Sub City Public Sectors

AU  - Beka Basazinew Assefa
AU  - Abebe Tilahun Kassaye
Y1  - 2025/08/18
PY  - 2025
N1  - https://doi.org/10.11648/j.scidev.20250603.29
DO  - 10.11648/j.scidev.20250603.29
T2  - Science Development
JF  - Science Development
JO  - Science Development
SP  - 207
EP  - 219
PB  - Science Publishing Group
SN  - 2994-7154
UR  - https://doi.org/10.11648/j.scidev.20250603.29
AB  - The study aimed to investigate the factors influencing the effectiveness of internal audit in the public sectors of Lemi Kura Sub City. A mixed-methods approach was employed, combining quantitative data from a structured survey questionnaire and qualitative data from in-depth interviews. The target population consisted of senior managers and internal auditors, and a census approach was utilized, encompassing the entire population of 131 individuals. The study was utilized both primary and secondary sources. The findings reveal significant and positive relationships between several factors and internal audit effectiveness. Top management support, IA independence, audit committee involvement, internal auditors' competency, and audit quality demonstrate a strong positive correlation with internal audit effectiveness. However, the analysis indicates that the organizational setting has a positive but insignificant relationship with internal audit effectiveness. The study also shown that internal audit practitioners face significant challenges, including resource constraints, lack of management support, difficulties in maintaining independence and objectivity, organizational dynamics, and regulatory changes, emphasizing the need to address these challenges to enhance internal audit effectiveness and improve risk management and compliance processes. According to the study finding the recommendations was made include measures to improve top management support, strengthen IA independence, address organizational setting issues, and enhance the role of audit committees. The findings and recommendations can guide senior management, and internal auditors in enhancing internal audit practices and ultimately improving overall organizational performance and accountability in the public sectors of Lemi Kura Sub City, Addis Ababa.
VL  - 6
IS  - 3
ER  -

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