Several studies have been conducted research on internal control system but none of them study the impact of effective internal control system on internal audit effectiveness, particularly at local government level (Aikins 2011; Baltaci & Yilmaz, 2006; Eko & Hariyanto, 2011; Feng et al, 2009; Kwanbo, 2009; Nilniyom & Chanthinok, 2011) for instance a study carried out by Eko and Hariyanto (2011) on the relationship between internal control system, internal audit, and organization commitment with good governance: Indonesian Case. The study considers local government of Central Java province, Indonesia, consist of 35 districts with questionnaires and found that internal control system, internal audit, and organization commitment has positive significant relationship with the good governance. Also the study carried out by Baltaci and Yilmaz (2006) on keeping an eye on sub national governments: Internal control and audit at local levels. Though the study is conceptual and found that internal control system and audit are the key components of public financial management systems for increasing efficiency and effectiveness in local government operations. iii. Using the write up above write your research gap and indicate the contextual, theoretical and methodological gaps to support your research work