Thesis Chapters by Saeed Hassan Mohamed
Master thesis , 2023
The overall objective of this study was to examine factors affecting the effectiveness of interna... more The overall objective of this study was to examine factors affecting the effectiveness of internal audit of selected public institutions in Hargeisa Somaliland. Explanatory research design has been used with primary data by employing quantitative research method. The quantitative research method was used through 115 usable self-administered questionnaires. The questionnaire were constructed in to a 5 point Likert scale form and distributed to internal auditors, and internal audit experts the study data has been analyzed by using statistical package Stata version 17. According to the regression results of the study Technology and internal audit quality are positive and statically significant factors which determining the effectiveness of internal audit in selected Somaliland public institutions, other factors such as Management support and independency of internal auditors, also have positive relationship with IAE, as regression result show other variables show negative relationship with the internal audit effectiveness, so the researcher recommended the Somaliland Ministry of Finance must work one motivating and trigger the use of technology in the internal audits. The researcher also recommends that Somaliland ministry of finance must develop suited internal audit standards applicable in the Somaliland context to develop the quality of the internal audit in Somaliland context.
Key Words: internal audit, internal audit effectiveness, internal audit quality, Management support, internal auditors’ independency, relationship between internal and external auditor
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Thesis Chapters by Saeed Hassan Mohamed
Key Words: internal audit, internal audit effectiveness, internal audit quality, Management support, internal auditors’ independency, relationship between internal and external auditor