This paper analysed the effect of electronic internal auditing (EIA) based on the Control
Objectives for Information and Related Technologies (COBIT) framework. Organisations …

Purpose The purpose of this paper is to examine, from the agency perspective, the influence
of internal audit and audit committee attributes, as well as risk management and internal …

There has been a marked increase in the global practice to focus on internal auditing as a
mechanism to protect companies. With the advent of information technology, companies are …

The objective of the study was to assess the influence of the integration of information
technology governance under the Control Objectives for Information and Related …

This study aims to determine the role of the internal audit function in good corporate
governance and to know the contribution of the internal audit function to the implementation …

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 internal audit function (IAF) assists management in improving internal controls over
operations, reporting, and compliance. While many studies examine the association …

This article explores the impact of two previously overlooked characteristics, compliance
with Institute of Internal Auditors (IIA) standards and the presence of potentially competing …

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 …

In 2013, the NASDAQ Stock Market LLC (NASDAQ) establish and maintain an internal audit
(IA) function. Comment letters received on the proposal were overwhelmingly negative. The …