Kapepo, Shali Dama Omwene2018-06-132018-06-132017http://hdl.handle.net/11070/2330A thesis submitted in partial fulfillment of the requirements for the Degree of Master of Science in Accounting and FinanceInternal auditing function is the corner stone of internal controls in an organization. Despite the existence of internal audit function in the public sector of Namibia, its effectiveness remains a challenge due to challenges it is facing. This study investigated the challenges facing the internal audit function in the Namibian public sector. A survey was conducted using questionnaires to collect data from internal auditors, chief internal auditors and deputy directors (Internal Audit Departments). The population for this study was made up of Offices, Ministries and Agencies (OMAs). The study used empirical literature to identify the challenges facing internal audit function in the sampled OMAs. The challenges identified were categorised into themes and concepts that emerged from the study. The data were presented in frequency tables and charts obtained from the analysis using Microsoft Excel®. The results of the study show that internal audit function in the Namibia public sector is facing many challenges like lack of internal audit framework, lack of internal audit standards, outdated internal audit charter, no audit committee, lack of management support, lack of training for internal auditors and lack of career and development plan. The study recommended the formulation of a regulatory framework to regulate the internal audit function in the Namibia Public Sector. The study serves as a foundation for future research as it looked only into the challenges facing the internal audit function in the Namibia Public Sector; hence, there is a need for future research to investigate the impact of the challenges on the OMAs operations.enInternal auditThesis