@incollection{,
	
					
					
					04FB56F063676BBC5295EC53E18DC58E
				,
	author={{TesemaGeda} and {Bule hora university}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1824156
}

@incollection{b0,
	
	
		,
	title={{The Impact of Audit Committee Characteristics on the implementation of Internal Audit Recommendations}}
	
	
		,
	journal={{Journal of International Accounting}}
		
			
			,
	year={2015}
		
	
	,
	note={Abdulaziz Alzebana & Nedal Sawanb.}

}

@book{b1,
	
	
		,
	title={{Promoting Good Governance in Public Sector (The Role of the Internal Auditor in Effective Corporate Governance}}
		,
	author={{
			ObengAgyenim
		} and {
			Opoku-SarpongCollins
		} and {
			Shiella
		}}
		
		
		
			,
	year={2012}
			
		
	

}

@incollection{b2,
	
	
		,
	title={{An Examination of Internal Auditor Objectivity: In-House Versus Outsourcing. Auditing: A}}
		,
	author={{
			SAhlawat
		} and {
			DLowe
		}}
		
	
	
		,
	journal={{J. Pract. Theory}}
		
			23
			2
			
			,
	year={2004}
		
	

}

@incollection{b3,
	
	
		,
	title={{An Examination of Government Internal Audits' Role in Improving Financial Performance}}
		,
	author={{
			SKAikins
		}}
	
	
		,
	journal={{Public Finance and Management}}
		
			11
			4
			
			,
	year={2011}
		
	

}

@incollection{b4,
	
	
		,
	title={{Internal Audit in the State and Local Government of Malaysia}}
		,
	author={{
			AMAli
		} and {
			JDGloeck
		} and {
			AAhmi
		} and {
			MHSahdan
		}}
		
		
		
	
	
		,
	journal={{Southern African Journal of Accountancy and Auditing Research}}
		
			7
			
			,
	year={2007}
		
	

}

@incollection{b5,
	
	
		,
	title={{The Development of Internal Audit in Saudi Arabia: An institutional Theory Perspective}}
		,
	author={{
			AMAl-Twaijry
		} and {
			JABrierley
		} and {
			DRGwilliam
		}}
		
		
		10.1016/S1045-23540200158-2
		
	
	
		,
	journal={{Critical Perspective on Accounting}}
		
			14
			
			,
	year={2003}
		
	

}

@incollection{b6,
	
	
		,
	title={{Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector}}
		,
	author={{
			AAlzeban
		} and {
			DGwilliam
		}}
		
	
	
		,
	journal={{L. Journal of International Accounting Auditing Taxation}}
		
			23
			
			,
	year={2014}
		
	

}

@incollection{b7,
	
	
		,
	title={{The Role of Internal Audit Function in the Public Sector Context in Saudi Arabia}}
		,
	author={{
			Alzeban
		} and {
			Sawan
		}}
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			7
			6
			
			,
	year={2013}
		
	

}

@incollection{b8,
	
	
		,
	title={{The Role of Internal Auditors in Private and Public Organizations of Jimma Zone Selected Weredas}}
		,
	author={{
			AMAmina
		}}
	
	
		,
	journal={{International Journal of Scientific and Research Publications}}
		2250-3153
		
			6
			11
			,
	year={2016. November 2016}
		
	

}

@incollection{b9,
	
	
		,
	title={{Internal Auditing in Ethiopia: Past, Present and Future}}
		,
	author={{
			LArgaw
		}}
	
	
		,
	journal={{The Ethiopian Journal of Accountancy & Finance}}
		
			1
			
			,
	year={1997}
		
	

}

@incollection{b10,
	
	
		,
	title={{The Role of Internal Audit in Public Financial Management: An Ethiopian Public sector Case Study}}
	
	
		,
	journal={{International Journal of Current Research}}
		,
	editor={Asmamaw Getie Mihret, Mohammed Seid Ali, Abraham Gebregiorgisberhe.}
		
			6
			11
			
			,
	year={2014}
		
	

}

@incollection{b11,
	
	
		,
	title={{Definition of Internal Auditing}}
		,
	author={{
			Iia
		}}
	
	
		,
	booktitle={{From Available At: Www.Theiia}}
				
			,
	year={2014a. 2017}
		
	
	,
	note={Retrieved 1 19}

}

@book{b12,
	
	
		,
	title={{Org/Guidance/Standards-And-Guidance/Ippf/Definit ion-of-Internal-Auditing/?}}
		
	

}

@incollection{b13,
	
	
		,
	title={{The Role of Auditing In Public Sector Governance: Retrieved from}}
		,
	author={{
			Iia
		}}
	
	
		,
	booktitle={{Www.Theiia.Org/ Download.Cfm?File=3512. Florida: Iia}}
				
			,
	year={2006}
		
	

}

@book{b14,
	
	
		,
	title={{International Standards for the Professional Practice}}
		,
	author={{
			Iia
		}}
		
			,
	year={2012}
		
	

}

@book{b15,
	
	
		,
	title={{Standards for the Professional Practice of Internal Auditing}}
		,
	author={{
			Iia
		}}
		
			,
	year={2001}
			
			,
	address={Altamonte Springs, Florida}
		
		
			Printed in the United States of America
		
	

}

@incollection{b16,
	
	
		,
	title={{Internal Audit: Why it's Important. The Institute of Internal Auditors-Australia}}
	
	
		,
	journal={{IIA}}
		
			,
	year={2014}
		
	

}

@incollection{b17,
	
	
		,
	title={{Statistical Analysis of the Role of Internal Audit in Promoting Good Governance in Public Institutions in Kenya}}
		,
	author={{
			KSBarasa
		}}
	
	
		,
	journal={{Journal of Investment and Management}}
		
			4
			1
			
			,
	year={2015. 2015}
		
	

}

@incollection{b18,
	
	
		,
	title={{A Study on Effective Implementation of Internal Audit Function to Promote Good Governance in the public Sector}}
		,
	author={{
			MSBeasley
		} and {
			RCluneb
		} and {
			DRHermanson
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			24
			6
			
			,
	year={2005. 2007}
		
	
	,
	note={Enterprise Risk management: An Empirical Analysis of Factors Associated with the Extent of Implementation}

}

@book{b19,
	
	
		,
	title={{Internal Audit Practices Governmental Higher Educational Institutions}}
		,
	editor={Bethlehem Fekadu, 2.}
		
			,
	year={2009}
		
		
			Submitted to Addis Ababa University
		
	
	,
	note={Msc. Thesis}

}

@book{b20,
	
	
		,
	title={{Research Design and Methods: A Process Approach}}
		,
	author={{
			KSBordens
		} and {
			BBAbbott
		}}
		
		
			,
	year={2005}
			,
	publisher={Mcgraw Hill}
			,
	address={Sanfrancisco}
		
	

}

@incollection{b21,
	
	
		,
	title={{The Problems of Establishing Internal Audit in the Sudanese Public Sector}}
		,
	author={{
			JBrierley
		} and {
			HEl-Nafabi
		} and {
			DGwilliam
		}}
		
		
	
	
		,
	journal={{Int. J. Auditing}}
		
			5
			1
			
			,
	year={2001}
		
	

}

@incollection{b22,
	
	
		,
	title={{Quality-Related Decision Making: A Study in Six British Companies}}
		,
	author={{
			BGDale
		} and {
			AJDuncalf
		}}
		
	
	
		,
	journal={{International journal of Operations and Production Management}}
		
			5
			
			,
	year={1985}
		
	

}

@book{b23,
	
	
		,
	title={{The Effectiveness of the Internal Audit Units in the Public Sector in Promoting Good Corporate Governance: The Case of the Metropolitan, Municipal and District Assemblies in the Northern Region of Ghana}}
		,
	author={{
			Dawuda
		}}
		
			,
	year={2010}
		
	

}

@book{b24,
	
	
		,
	title={{Internal Audit Training Manual}}
		,
	author={{
			MODevelopment
		}}
		
			,
	year={2005}
			
		
	

}

@incollection{b25,
	
	
		,
	title={{The Influence of Good Governance, Internal Audit Function and Ethical work Climate on the Fraud Level}}
		,
	author={{
			WsinwinDien Noviany Rahmatika
		} and {
			Yadiati
		}}
		
	
	
		,
	journal={{Ijer © Serials Publications}}
		
			
			,
	year={2016}
		
	

}

@incollection{b26,
	
	
		,
	title={{The Role of Internal Audit in Effective Management in Public sector in Nigeria}}
		,
	author={{
			AODr
		} and {
			DCEnofe
		} and {
			.-E
		}}
		
		
	
	
		,
	journal={{Research Journal of Finance and Accounting Www.Iiste.Orgissn}}
		2222-2847
		
			4
			6
			
			,
	year={2013. 2013}
			,
	publisher={Paper}
		
	

}

@book{b27,
	
	
		,
	title={{Adoption of Internal Auditing in Developing Countries}}
		,
	author={{
			SYEl-Tahan
		}}
		
			,
	year={2016}
			,
	publisher={Egyptian Public Sector}
			
			,
	address={Cairo, Sid; Egypt}
		
	

}

@incollection{b28,
	
	
		,
	title={{The Role of Internal Audit in Effective Management in Public Sector}}
		,
	author={{
			Enofe
		} and {
			AJEhioroba
		}}
		
	
	
		,
	journal={{Research journal of Finance and Accounting}}
		
			4
			6
			
			,
	year={2013}
		
	

}

@incollection{b29,
	
	
		,
	title={{Managing Successful Organizational Change in the Public Sector}}
		,
	author={{
			SFernandez
		} and {
			HGRainey
		}}
		
	
	
		,
	journal={{Public Administration review}}
		
			66
			
			,
	year={2006}
		
	

}

@book{b30,
	
	
		,
	title={{Internal Audit: Finding its Place in Public Financial Management, Public Expenditure and Fiscal Accountability Programme}}
		,
	author={{
			CNGansberghe
		}}
		
			,
	year={2005}
			,
	publisher={World Bank}
			,
	address={Washington D. C}
		
	

}

@incollection{b31,
	
	
		,
	title={{Factors Associated with Internal Audit Effectiveness: Evidence from greece}}
		,
	author={{
			DGeorge
		} and {
			KTheofanis
		} and {
			AKonstantinos
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Taxation}}
		2141-6664
		
			7
			7
			
			,
	year={2015}
		
	

}

@incollection{b32,
	
	
		,
	title={{Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business}}
		,
	author={{
			GDGiovanis
		}}
	
	
		,
	journal={{International Journal of economic Sciences and Applied Research}}
		
			
			,
	year={2011}
		
	

}

@incollection{b33,
	
	
		,
	title={{}}
		,
	author={{
			GGriffiths
		}}
	
	
		,
	journal={{Www.Internalaudit.Biz. Retrieved}}
		
			01
			24
			,
	year={2006. 2017}
		
	
	,
	note={Internalaudit.Biz}

}

@incollection{b34,
	
	
		,
	title={{Good Enough Governance: Poverty Reduction and Reform in Developing Countries}}
		,
	author={{
			MSGrindle
		}}
		Org/10.1111/J.0952-1895.2004.00256.X
	
	
		,
	journal={{Governance}}
		
			17
			4
			
			,
	year={2004}
		
	

}

@book{b35,
	
	
		,
	title={{Public Finance and Tax Planning}}
		,
	author={{
			AGupta
		}}
		
			,
	year={2001}
			,
	address={New Delhi}
		
	

}

@incollection{b36,
	
	
		,
	title={{Role of Internal Auditing to Promote Good Corporate Governance in the Public Sector in the Case Study of Ethiopian Telecommunication Corporation, Mekelle Branch}}
		,
	author={{
			DDGuruswamy
		}}
	
	
		,
	journal={{Tigray. International Journal of Multidisciplinary Management Studies}}
		
			2
			
			,
	year={2012}
		
	

}

@book{b37,
	
	
		,
	title={{Determinants of Internal Audit Effectiveness in the Public Sector, Case Study in Selected Ethiopian Public Sector offices}}
		,
	author={{
			Hailemariam
		}}
		
			,
	year={2014}
			
		
	

}

@incollection{b38,
	
	
		,
	title={{Internal Audit Quality, Audit Committee Independence, Growth Opportunities and Firm performance}}
		,
	author={{
			MRHutchinson
		} and {
			MMZain
		}}
		
	
	
		,
	journal={{Corporate Ownership and Control}}
		
			7
			2
			
			,
	year={2009}
		
	

}

@book{b39,
	
	
		,
	title={{Measuring Internal Audit Effectiveness and Efficiency. Ippf-Practice Guide. The Institute of Internal Auditors}}
		,
	author={{
			Iia
		}}
		
			,
	year={2012}
		
	

}

@incollection{b40,
	
	
		,
	title={{The State of Internal Audit Practice in Selected Philippine Government Agencies: Basis for Policy Advocacy}}
		,
	author={{
			CJunio-Sabio
		}}
	
	
		,
	journal={{International Journal of Information Technology and Business Management}}
		
			18
			
			,
	year={2013}
		
	

}

@incollection{b41,
	
	
		,
	title={{Accounting and Auditing in Ethiopia: An Historical Perspective}}
		,
	author={{
			JKinfu
		} and {
			RInpankhurst
		} and {
			AZekaria
		}}
		
		
	
	
		,
	booktitle={{Proceedings of the First National Conference of ethiopian Studies}}
				,
	editor={
			TBeyene
		}
		the First National Conference of ethiopian StudiesAddis Ababa
		
			,
	year={1990}
			
		
		
			Institute of Ethiopian Studies, Addis Ababa University
		
	

}

@book{b42,
	
	
		,
	author={{
			CKothari
		}}
		,
	title={{Research Methodology Methods and Techneques. New Delhi: New Age International}}
				
			,
	year={2004}
		
	

}

@incollection{b43,
	
	
		,
	title={{Internal Audit Effectiveness: An Ethiopian Public Sector Case Study}}
		,
	author={{
			YismawMihret
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		0268-6902
		
			22
			5
			
			,
	year={2007}
		
	

}

@book{b44,
	
	
		,
	author={{
			SMulugeta
		}}
		
		,
	title={{Internal Audit: Reporting Relationship in Ethiopian Public Enterprises. M.Sc. Dissertation ethiopia: Addis Ababa University. Available Online At}}
				
			,
	year={2008}
		
	

}

@incollection{b45,
	
	
		,
	title={{Perspectives on the Internal Audit Function Uturu, Abia State}}
		,
	author={{
			ONdukwe
		} and {
			FCDibia (phd
		}}
		
	
	
		,
	journal={{Nigeria. Igbinedion University Journal of Accounting}}
		
			
			,
	year={1 February, 2016}
		
	

}

@incollection{b46,
	
	
		,
	title={{The Role of Internal Audit in Financial Institutions (A Study of Nigerian Agriculture and Corporative Bank, First Bank of Nigeria and United Bank for Africa Plc)}}
		,
	author={{
			DNnenna
		}}
	
	
		,
	journal={{British Journal of Science}}
		
			,
	year={2012}
		
	

}

@book{b47,
	
	
		,
	title={{Internal Audit Practice the Case of Somali Regional Government Public Sector Offices}}
		,
	author={{
			KHOdowa
		}}
		
			,
	year={2015}
			
		
	

}

@incollection{b48,
	
	
		,
	title={{Democracy and Good Governance: Nigeria's Dilemma}}
		,
	author={{
			ISOgundiya
		}}
	
	
		,
	journal={{Journal of Political Science And international Relations}}
		
			4
			6
			
			,
	year={2010}
		
	

}

@book{b49,
	
	
		,
	title={{Research Methodology}}
		,
	author={{
			RPanneerselvam
		}}
		
			,
	year={2004}
			,
	publisher={Prentice Hall of India}
			,
	address={New Delhi}
		
	

}

@incollection{b50,
	
	
		,
	title={{Conversations with Internal Auditors: The Power of Ambiguity}}
		,
	author={{
			Peursem
		}}
	
	
		,
	journal={{Managerial Auditing J}}
		
			20
			5
			
			,
	year={2005}
		
	

}

@incollection{b51,
	
	
		,
	title={{The Impact of Internal Audit Function Effectiveness on Quality of Financial Reporting and its Implications on Good Government Governance Research on Local Government Indonesia}}
		,
	author={{
			Rahmatika
		}}
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		2222-2847
		
			5
			18
			
			,
	year={2014}
		
	

}

@incollection{b52,
	
	
		,
	title={{Internal Auditors' Perception about their Role in Risk Management: A Comparison Between us and Belgian Companies}}
		,
	author={{
			GSarens
		} and {
			IDBeelde
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			21
			1
			
			,
	year={2006}
		
	

}

@incollection{b53,
	
	
		,
	title={{Factors that Determine the Effectiveness of Internal Audit Functions in the Malaysian Public Sectors}}
		,
	author={{
			AShamsuddin
		}}
	
	
		,
	journal={{International Journal of Business, Economics and Law}}
		
			5
			1
			
			,
	year={2014. Dec}
		
	

}

@incollection{b54,
	
	
		,
	title={{Fundamentals of Research Methodology and Statistics}}
		,
	author={{
			YSingh
		}}
	
	
		,
	booktitle={{New Age International (P) Limited}}
				New Delhi ? Bangalore ? Chennai ? Cochin ? Guwahati ? Hyderabad
		
			,
	year={2006}
		
	
	,
	note={Publishers}

}

@incollection{b55,
	
	
		,
	title={{Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit}}
		,
	author={{
			LFSpira
		} and {
			MPage
		}}
		
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			16
			4
			
			,
	year={2003}
		
	

}

@book{b56,
	
	
		,
	title={{Supplemental Guidance: The Role of Auditing in public Sector Governance 2 nd Edition. 247 Maitland Ave}}
		,
	author={{
			GStephen
		} and {
			Jacques
		}}
		
		
			,
	year={2012}
			,
	publisher={Global Head Quarter}
			,
	address={Altamonte Springs, Fl 32701 USA}
		
	

}

@book{b57,
	
	
		,
	title={{Promoting Good Governance through Internal Audit Function (Iaf): The Nigerian Experience}}
		,
	author={{
			JamesTaiwo
		} and {
			Unam
		}}
		
		
			,
	year={2016}
		
	
	,
	note={International Business Research}

}

@book{b58,
	
	
		,
	title={{Keynote Speech', Paper Presented to Inaugural Ceremony of the Institute of Internal Auditors-Ethiopia Chapter Addis Ababa}}
		,
	author={{
			HTeklegiorgis
		}}
		
			,
	year={2000}
			,
	publisher={Addis Ababa}
		
	

}

@incollection{b59,
	
	
		,
	title={{Evaluation of Effectiveness of Internal Audit in the Nigerian Public Sector}}
		,
	author={{
			SNUdeh
		}}
	
	
		,
	journal={{European Journal of Business, Economics and Accountancy}}
		2056-6018
		
			4
			3
			,
	year={2016}
		
	

}

@incollection{b60,
	
	
		,
	title={{Effectiveness of Internal Audit as Instrument of Improving Public Sector management}}
		,
	author={{
			AOUnegbu
		} and {
			MIKida
		}}
		
	
	
		,
	journal={{Journal of Emerging Trends in Economics and Management Sciences}}
		
			2
			4
			
			,
	year={2011}
		
	

}

@book{b61,
	
	
		,
	title={{Statistics: An Introductory Analysis, 2 nd Ed}}
		,
	author={{
			TYamane
		}}
		
			,
	year={1967}
			,
	publisher={Harper and Row}
			,
	address={New York}
		
	

}