Internal auditing is an important component of the public financial management system. It
plays a crucial role in evaluating and improving internal control processes, providing …

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped
and changed the nature of doing business and how its performance is measured, with …

The Pakistani banking sectors facing numerous challenges because of poor internal audit
quality. Internal audit quality has long been a source of contention. The current study …

Effective IA involves evaluating the organization's internal control system and risk
management practices to improve its effectiveness. Internal auditors evaluating the …

Purpose This paper investigate the antecedents of the public sector's senior management in
interpersonal trust relationships involving sceptical internal audits in public services …

This work presents the results of the empirical study conducted on internal audit (IA)
functions in the Federal Government of Canada (after this Federal Government) to measure …

Abstract The Information Technology era has brought significant changes in various aspects
of human life, including the business world. In the midst of these changes, Human …

This dissertation includes two related essays. First, I synthesized the current literature on
internal audit function (IAF) effectiveness to develop a comprehensive model based on the …

Introduction: Internal audit is one of the tools to ensure safety in patient care. Literature on
the internal audit effectiveness (IAE) in patient safety is scarce in Saudi Arabia. This study …

Aiming to identify the intellectual structure of internal audit and risk management and the
changing trends, this paper presents a comprehensive image of the research area, using …