Cognizant of the growing importance of internal control as a corporate governance
mechanism in organizations, this paper investigates factors that are associated with internal …

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 …

Extant literature has investigated extensively the structure of the internal audit functions and
the structure of audit committees and their associations with internal audit quality and the …

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 necessity and importance of internal auditing in the Indian listed companies is
increasing because of the strengthening of corporate governance practices by regulatory …

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 …

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 …

Antecedents and organisational performance implications of internal audit effectiveness: Some
propositions and research agenda | Emerald Insight Books and journals Case studies Expert …

This study provides empirical evidence as to the main factors influencing internal audit
effectiveness. Utilising data obtained from 79 Saudi Arabian public sector organisations …

Internal audit effectiveness has become a fruitful topic over the decade; this is because of
the important roles play by the internal auditors in organizational survival and achievement …