ABSTRACT
this paper investigates the impact of auditors' competency, independency, member's size, and digital transformation as factors that enhance the effectiveness of internal audit in Bahraini Context during and after Covid-19 outbreak. In this quantitative study, this paper used a survey questionnaire. The survey used to collect data for a sample of 50 respondents from both public and private organization in Bahrain to measure the study variables among auditors. Findings, there is a strong relationship between internal audit effectiveness and management support, digital transformation, and IA member's size. While independency, competency, and auditors' experience positively affect the internal audit effectiveness. The results of this paper will encourage decision makers of such organizations to focus on the issue of that enhance the effectiveness of internal audit after pandemic outbreaks and will strengthen the internal audit capacity of these organizations. This Paper offer academic contributions to existing research of internal audit effectiveness in developing context. The decision trees and Random Forest approaches used in this paper will allow future researchers to reclassify the factors that enhance the effectiveness of internal audit. © 2023 IEEE.