Budget, Preparation and Utilization, resource allocation, budget planning process, monitoring and evaluation

Abstract Internal audit function plays vital role in the organizational process. It is not limited only on to perform ordinary assurance activities, but also to serve as a strategic partner of the high level officials of the organization. The general objective of this study is to examine the determinants of IAE in of siltie zone public organization. The research is explanatory type and it used quantitative research approach. Primary data through questionnaire is used to conduct this research. 126 participants from siltie zone internal auditors and senior management of the sample organizations were participated in responding the questionnaire. Variable"s variable audit quality, auditor’s capacity, management support and independence of internal audit were statistically significant variable at 5% level of significant and the rest variable gender, age, salary and the educational level were statistically insignificant variables at 5% level of significant. The researcher recommends that in order to support efficient internal audit, the government should hire more skilled and knowledgeable internal audit staff members and provide them with proper training and professional certification. And also this study underlines the need for further research to include more sectors and private organizations, as well as to consider additional explanatory variables.