Thesis Abstract

Abstract
Internal auditors play a crucial role in ensuring effective governance, risk management, and internal controls within government entities. However, they face unique challenges that impact their ability to fulfill their responsibilities effectively. This study aims to investigate the specific challenges facing internal auditors in government parietals, focusing on factors such as independence, resource constraints, political interference, and the complexity of government operations. Independence is a fundamental principle of internal auditing that is often compromised in government parietals due to the close relationships between auditors and management. This can lead to conflicts of interest and hinder the auditors' ability to provide objective assessments of control environments. Additionally, resource constraints, including limited budgets and staffing shortages, can restrict the scope and frequency of audits, impacting the thoroughness and effectiveness of the audit process. Political interference is another significant challenge faced by internal auditors in government parietals. Political pressures can influence audit priorities, reporting, and follow-up actions, undermining the independence and integrity of the audit function. Moreover, the complex nature of government operations, involving multiple departments, programs, and stakeholders, presents challenges in terms of understanding the full scope of activities and associated risks. To address these challenges, internal auditors in government parietals need to actively promote their independence, establish strong relationships with key stakeholders, and advocate for adequate resources to support their work. They must also navigate political dynamics carefully, maintaining their objectivity and integrity in the face of external pressures. Collaboration with other assurance providers, such as external auditors and oversight bodies, can help strengthen the overall governance and control environment within government entities. By identifying and addressing the challenges facing internal auditors in government parietals, this study aims to contribute to the improvement of internal audit practices and the overall governance framework in the public sector. The findings can inform policymakers, audit practitioners, and other stakeholders about the key issues affecting internal audit effectiveness in government entities and guide efforts to enhance transparency, accountability, and performance across the public sector.

Thesis Overview