Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam
International Journal of Financial Studies, 2022 This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work.
Thu Trang Ta, Thanh Nga Doan
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Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations [PDF]
Accounting, 2022 Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and ...
Dwi Ratmono, Darsono Darsono
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EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANKS
Jurnal Akuntansi, 2022 The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents.
Eti Kusmiati, Wahyuningsih Wahyuningsih
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Assessment and strengthening the internal auditing system in the ministry of culture and fine arts of the royal government of Cambodia [PDF]
International Research Journal of Science, Technology, Education, and Management, 2021 The study was about assessing the effectiveness of internal audits in the Ministry of Culture and Fine Arts in Cambodian. The major objective of the study was to assess the effectiveness of Internal Audit in the Ministry of Culture and Fine Arts to ...
Phin Chamroeun
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The Influential Factors of Internal Audit Effectiveness: A Conceptual Model
International Journal of Financial Studies, 2022 The purpose of this paper is to systematically review the literature on the influential factors of internal audit effectiveness and articulate these factors in a conceptual model.
Ayman Abdelrahim +1 more
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Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and ...
Aboozar Okhravi Joghan +2 more
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Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The purpose of this study is to investigate the relationship between the leadership style (transformational, exchange-oriented, and free) of the internal audit manager and the effectiveness of the internal audit.
Mojtaba Safi Pour Afshar +2 more
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Determinants Affecting Internal Audit Effectiveness
Emerging Markets Journal, 2021 This study tries to identify the determinants that affect the effectiveness of internal auditing for listed firms in India. A sample of 300 listed companies was drawn.
Prem Lal Joshi
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An Internal Audit Expectation Gap in Poland
Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2021 Theoretical background: One of the factors influencing internal audit effectiveness is the expectation gap understood as the extent to which the function does not meet the expectations of auditees, managers, executives, and audit committee members ...
Lena Grzesiak
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Factors Affecting Internal Audit Reporting on Public Sector in Sri Lanka
JABE (Journal of Accounting and Business Education), 2022 The main purpose of this study is to identify significant factors affecting the effectiveness of internal audit reporting in public sector in the Northern Province, Sri Lanka.
Vickneswaran Anojan
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