This book focuses on determinants of internal audit effectiveness in public offices. Public office is part of the public body, which is partly or wholly financed by government budget and concerned with providing basic government services to the whole society in efficient and effective manner. Internal auditors, the focus of this book and one key employee of public offices, are supposed to work independently and objectively to enhance high quality of public services, and ensure the efficiency and effectiveness of public offices. Thus, the effectiveness of any organization’s employee can determine the efficiency and effectiveness of the organization in achieving its goals. Therefore, this book delivers the most important determinants of internal auditor’s effectiveness in public offices. The analysis should help Public sector’s management and the government in designing and implementing economic policies related with internal audit function.