Good governance in public administration does have the
positive impacts to the public. Government practices and
implements good service delivery because they want to uphold the
status of public servant as it is the main obligation of government
to serve the best to the public. These activities are monitored
by the internal audit to achieve accountability and integrity, to
improve the implementation of government programs and to
develop confidence among citizens and stakeholders as well
as to cater to any risk of mismanagement of public fund.
This paper focuses on reviewing the previous literatures in
determining the determinants in assessing the effectiveness of
internal auditing process in the public sector. Therefore, this
paper uses secondary data in gathering the information relating
to the internal audit to accomplish the objectives of this study.
This paper further expands and develops the literature on the
role and effectiveness of internal auditing to enhance public
sector accountability and integrity. Eventhough the paper is
conceptual, but it also concludes the factors that contribute to the
effectiveness of internal audit. Therefore, this study finds that
the effectiveness of internal audit in public sector can be
measured through several factors such as auditors’ competency,
independence of internal auditor and management support to the
role of the internal auditor
