DETERMINATES OF INTERNAL AUDITOR PERFORMANCE IN KOLFE KERANYO SUB CITY

Abstract

The main objective of this study is to investigate determinants of internal auditors' performance in kolfekeranyo sub-city. The study has been conducted by taking purposive sample and data was collected using structured questionnaires distributed to all internal audit staffs and middle level managers of kolfekeranyo sub-city. The data analysis part was done using SPSS version 20 (Statistical Package for the Social Science). Regarding to demographic variables they were analyzed through descriptive statistics tools .Whereas, to investigate the effect Top Management Support, Independence of internal audit, competence of internal auditors, working environment and Approved Internal Audit Charter on internal auditor’s performance the correlation and regression analysis were used .According to the regression output Top Management Support, Independence of internal audit, competence of internal auditors, working environment and Approved Internal Audit Charter were contributed significantly and had positive relationship with internal audit performances. The study recommends that the manger should support the and also enhance the performance of internal auditors by providing training and education opportunity.