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

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 …

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

We examine the role of firm IT capability in contributing to internal control and external audit
in the post-SOX environment. Specifically, we measure the effectiveness of both the overall …

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

Purpose The purpose of this study is to examine the effects of internal audit function (IAF)
quality on the operational efficiency of Chinese firms. Design/methodology/approach The …

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 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 …

Information technology (IT) use can directly impact audit judgment and ultimately audit
effectiveness and efficiency. Although IT has significantly changed the audit process, few …