This study examines the direct relation effects of independent variables (internal auditor competence, internal auditor independence, and internal control system effectiveness) towards the dependent variable (internal audit effectiveness) in Malaysian public sector. Further, this research investigated the moderating effect of management support on the relationship between the independent variables and dependent variable. The theoretical framework is based on the Resource-Based Theory and Contingency Theory. Using the purposive sampling method, 206 internal auditors who work under Malaysian Federal Statutory Bodies (MFSB) were selected as the research subjects. The quantitative research method employed questionnaires with 50 items to measure the relationship between the independent variables and moderating effect towards the dependent variable. The data were collected through questionnaires distributed via respondents' electronic mail (e-mail). Among the total of 206 question.....

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