Abstract This paper explores ways to improve the effectiveness of internal audit in the public sector. Amid increasing demands for corporate governance and accountability in public resource management, strengthening the internal audit function becomes crucial. The paper covers the theoretical foundations of internal audit, its concept, role in the public sector, as well as relevant legal frameworks and international standards. The methodology for assessing internal audit effectiveness is discussed in detail, including determining factors and evaluation models, enriched by an analysis of international practice and experience. Special attention is given to practical ways of improving effectiveness, which encompass organizational and methodological enhancements. The latter includes strengthening internal audit's independence and objectivity, ensuring adequate resources, and implementing continuous quality assurance programs. Furthermore, the paper highlights perspectives on professional and technological development, such as data analytics, automation, and the integration of Artificial Intelligence (AI) into audit processes. The research confirms that these approaches are critical for modernizing the internal audit function, enhancing its effectiveness, and creating added value for the organization. Keywords: Internal audit, effectiveness assessment, public sector, organizational improvement, methodological enhancement, professional development, technological innovation, risk management.