EFFECTS OF INFORMATION TECHNOLOGY UTILIZATION ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF MANAGEMENT SUPPORT IN ETHIOPIAN HIs

Abstract This study seeks to explore the relationship between “ITU”,"IAE", and “Top Management Support”. The investigation utilized an explanatory research design and incorporated qualitative data. This study focuses on the Southern Cluster Public Universities as its target population. Every internal auditor was conducted via a questionnaire and subsequently analyzed using SPSS 21. Data ran through a linear regression model. The results show that the use of IT has a beneficial effect on the “IAE” and that top-level management support moderates them. It is recommended that both management and the government should facilitate the setting up and use of technologies, such as Audit Management Software, to promote internal audit functions, reduce corruption and irregularities in operation.