An effective internal auditor can support an organization in achieving its goals and protect its
assets and funds. However, to be effective, the internal auditors need to be empowered with …

The purpose of this study is to review the field of internal audit (IA) in the Chinese context
and provide insights into how the literature of IA has evolved by clarifying criticism of the …

This study emphases on the top management empowerments to internal auditors, namely,
general qualification, electronic qualification and independence, affecting quality of …

Purpose The purpose of this paper is to investigate the moderating effect of task complexity
on external auditors' cooperation (EAC), top management empowerment and internal …

This study seeks to verify the contribution of internal audit (IA), especially its role in
improving financial performance in Yemeni commercial banks, with a specific focus on three …

Identifying factors/latent constructs deemed to influence internal audit effectiveness (IAE),
through identifying variables used as measures of effectiveness and hypothesising which …

Purpose This study aims to conduct a review and analysis of the literature on Shariah audit
compliance by examining the difference between internal and external auditors, the scope of …

The corporate failures and other related downfalls which occurred around the globe and
Nigeria have raised fears about confidence in financial reporting practices by the listed firm …

Purpose This study aims to assess the impact of determinants on the effectiveness of
internal audit (IA) within the banking industry of Bangladesh. Design/methodology/approach …

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 …