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 main object of the current study is to review the effect of information technology (IT) on
internal auditing and the main question of the study is: How is the effect of information …

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

This paper attempts to critically review literature on internal audit effectiveness. Some
empirical findings were selected for the study. It was revealed that studies concentrated on …

Purpose Information technology (IT) largely affected contemporary businesses, and
accordingly, it imposes challenges on the auditing profession. Several studies investigated …

Purpose The purpose of this study is to explore whether various organizational, internal
audit function and audit committee factors are associated with internal audit investment in …

The concept of Industry 4.0 has considerably altered the way organisations operate and has
impacted every aspect of life. Furthermore, the fast-growing trend of information technology …

Purpose: In the age of rapid technological changes, the nature of work of internal auditors is
also changing and new influencing factors are emerging which affect the internal audit …

Pakistani banking industry is suffering from low performance due to ineffective internal audit
practices. Due to low performance of banking industry, the economy of Pakistan is declining …

Almari, MOS, Ali, BJA, & Oudat, MS (2022). The mediating role of organizational culture on
the relationship between information technology and internal audit effectiveness. Corporate …