Abstract:
Quality of internal financial audit practices can be important for the government
organrzations to stability of financial system. Also, quality of intert'al audit has an
important role in helping a flrm to achieve its objective when it is implemented,
operated, and managed effectively. Organizations which effectively implemented,
operated and managed internal auditing were better able to identily their organizations
risks and system inefficiencies for the sake of taking corrective actions and
improvement inthe process. The purpose of this research is to investigate the quality
of internal financial audit practices in government organizations in the southern
province.
The Conceptualization framework of this study consists of only one variable and three
dimensions. Such as the variable of quality of internal financial audit practices and the
dimensions of Auditing staff s competency, independency of internal audit unit and
management support. Primary data collection method were used in this researcli. The
primary data rvere collected using questionnaires from the executive officers. As weli
as closed ended questionnaire was used as the method of data collection and 130
executive officers as sample out of I92 all executive officers of selected government
organuations in the southern province. Sample and the questionnaire was analT,zed
using five point Liket scale model.
Further collected data were analyzed by using the SPSS version 22 computer package
for interpreting and obtaining conclution. Univariate analysis was used to find out the
values for mean, standard deviation and percent by using the variabies.
The overali research finding indicate that the Auditing staffs competency and
independency internal audit unit was high level, Management support was moderate
level. And also, the overall variable of quality of internal financial audit practices was
high level.
