Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda

DG Mihret, K James, JM Mula - Pacific Accounting Review, 2010 - emerald.com
Antecedents and organisational performance implications of internal audit effectiveness: Some
propositions and research agenda | Emerald Insight Books and journals Case studies Expert …

Internal audit effectiveness: operationalization and influencing factors

O Turetken, S Jethefer, B Ozkan - Managerial Auditing Journal, 2020 - emerald.com
Purpose The purpose of this paper is to introduce a framework that presents how internal
audit effectiveness can be operationalized and what factors are available to influence the …

[PDF][PDF] Internal audit effectiveness: An approach proposition to develop the theoretical framework

KA Endaya, MM Hanefah - Research Journal of Finance and Accounting, 2013 - core.ac.uk
Until now, there is no consensus among researchers either about the factors influencing
internal auditing and how it can be measured, or the best framework for internal audit …

The influential factors of internal audit effectiveness: a conceptual model

A Abdelrahim, HAN Al-Malkawi - International Journal of Financial …, 2022 - mdpi.com
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. A systematic …

Antecedents and internal audit quality implications of internal audit effectiveness

KSD Singh, S Ravindran, Y Ganesan… - International Journal of …, 2021 - econstor.eu
Cognizant of the growing importance of internal control as a corporate governance
mechanism in organizations, this paper investigates factors that are associated with internal …

A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities

R Lenz, U Hahn - Managerial Auditing Journal, 2015 - emerald.com
Purpose–The purpose of this paper is to provide a synopsis of what academic literature says
about internal audit (IA) effectiveness ten years after Bailey et al.(2003) presented research …

The relationship between audit experience and internal audit effectiveness in the public sector organizations

MS Badara, SZ Saidin - International Journal of Academic …, 2013 - repo.uum.edu.my
Experience on organizational operations plays an important role in ensuring objective
achievement of such organizations, likewise internal audit experience within an …

Drivers of stakeholders' view of internal audit effectiveness: Management versus audit committee

L Erasmus, P Coetzee - Managerial Auditing Journal, 2018 - emerald.com
Purpose The purpose of this study is to determine the differences in perception of the key
stakeholders on the drivers of internal audit effectiveness, namely, senior management and …

The effect of the internal audit and firm performance: A proposed research framework

EM Al-Matari, AK Al-Swidi, FHB Fadzil - International Review of …, 2014 - dergipark.org.tr
This study attempts to propose a structure of the relationships between the internal audits
characteristics (IAC); such as professional qualifications of the chief audit executive of the …

Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

KA Endaya, MM Hanefah - Journal of Economic and Administrative …, 2016 - emerald.com
Purpose The purpose of this paper is to investigate the direct relationship between internal
auditor's characteristics [1] and internal audit effectiveness [2], and the moderating effect of …