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

This study aims to examine to what extent internal audit effectiveness could be influenced by
selected factors namely internal audit scope, internal auditor's experience and senior …

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 examines factors influencing internal audit effectiveness in the Tunisian context.
Data was collected from responses to a questionnaire addressed to chief audit executives of …

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 …

Cognizant of the growing importance of internal control as a corporate governance
mechanism in organizations, this paper investigates factors that are associated with internal …

This study assesses factors influencing internal audit effectiveness (IAE) in Saudi Arabia.
Data were obtained from 203 managers and 239 internal auditors from 79 Saudi Arabian …

There are relatively fewer number of studies focused on internal audit effectiveness, than the
number of studies on the effectiveness of external audit. Our focus in this paper is mainly on …

Experience on organizational operations plays an important role in ensuring objective
achievement of such organizations, likewise internal audit experience within an …

Purpose The purpose of this paper is to investigate the direct relationship between internal
auditor's characteristics [1] and internal audit effectiveness [2], and the moderating effect of …