Critical Success Factors for Effective Internal Auditing: A Case of the Office of Auditor General

Abstract

The main aim of this study was to investigate on the critical success factors for effective internal auditing. Internal auditing is the backbone of internal control in an organization. Although challenges exist on internal audit in the public of sector, there are success factors for effective internal auditing. The investigation mainly focused on the case at the Office Auditor General that audits all the public sector offices in Namibia. The Management team and the internal auditors at the office were the source for the required data to the researcher questionnaires through google form. The study used empirical literature to identify the critical success factors to effective internal auditing function at the office of Auditor General. The factors were identified and categorized into models that were developed from the study. The outcomes were presented in frequency tables and charts obtained from the data analysis. The results of the study show that management support and good management practice, adequate well-trained and competent internal audit staff, functional board of directors, internal policies and control are the critical successful factors to effective internal auditing. However, management support and good management practice play a vital role among the identified factors. The study recommended that the office of the Auditor General should support internal auditing roles by facilitating the internal auditing work and recruit more skilled and qualified internal auditors to increase the effectiveness of internal auditing.