Due to this

Due to this, taxpayers are demanding accountability of funds and are doubting the functions of internal auditors. Many people are asking whether there are qualified internal auditors, whether the required funds to help them to execute their duties are readily accessible and also whether the recommendations in their reports are applied, whether the laws for offenders are working effective, whether internal auditors being employees in the public sector are unbiased or independent when executing their functions and if the fine for criminals should be increased. The research will delve into factors that constitute effectiveness in internal auditing in public institutions. The factors include accessibility of funds, internal controls, management board, internal audit functions, evaluation of the activities of internal auditors and implementation of audit reports.