Introduction

The developing role of the internal auditing is reflected in its current definition. Internal control
is the system of internal administrative and financial checks and balances designed by
management. To accomplish the goals the study uses survey data from 100 bank employees.
Consistent with our predictions our result indicate that the success of internal auditing is strongly
associated with the five elements of internal control system.
1. Control environment
2. Control activities
3. Risk assessment
4. Information and Communication
5. Monitoring
Literature Review
Its a theoretical framework and effectiveness of internal auditing in order to determine internal
audit efficiency evaluation principles it is important to analyze the conceptual framework of
internal auditing.
Many people give the definition of internal auditing. According to Sawyer
Internal auditing is a systematic objective appraisal by internal auditors of the diverse operations
and control within organization to determine whether financial and operating information is
accurate and reliable, risk to the enterprise are identified and minimized, external regulation and
acceptable internal policies and procedures are followed, satisfactory operating criteria are met,
resources are used efficiently and economically and organizations objectives are effectively
achieved.
Resent empirical literature
Internal auditing is a critical component of an organizations management and foundation for its
public provides a means of payment for goods and services and finance the development of the
business. The growing importance of the internal auditing and banking sector has led to
systematic research into the factors that improve the performance of internal auditing in banks.



Research design
1. Survey development
To achieve the objectives research uses the exploratory methods of research questionnaires. This
method of data collection was consider appropriate because the information sought is not
publically available and internal auditors are in a good position to know the answer of the
question asked.
2. Methodology for data analysis
A large amount of researchers use this methodology because it relatively easy for respondents to
use and responses from such scale are likely to be reliable.
Conclusion
In todays highly competitive business environment internal auditing plays an important role as it
is established as an essential mean for the exact management for any business economic
resources.