Abstract:
The purpose of the study would be seek to conduct the internal auditing practice of commercial
bank of Ethiopia Toba branch. The general objective of this study was assessing internal
auditing practice of commercial bank Ethiopia of Toba branch. In order to achieve the stated
objective the researcher use qualitative and qualitative method. For the purpose of the, study
would use primary data in which more information was obtained thorough self-administered
questionnaire and semi-structured interview. The total population of the company 20 . The
researcher was also used non probability or judgmental technique to achieve the objective
.Therefore sample size used in the study 10 respondents from internal auditor, manager and
some employees of the branch. On the collected data descriptive analysis made then after the
data gathered, it had been analyze and present in table and percentage . Careful interpretation
of analyzed information would carried out to arrive at reasonable generation. As per the finding
of the researcher; commercial bank of Ethiopia Toba branch used financial,
operational/performance and compliance types audit and audit procedure for effective internal
practice. But, procedure manual especially in internal auditing are not amended with respect to
the bank development and operational change.
