The internal audit function (IAF) assists management in improving internal controls over
operations, reporting, and compliance. While many studies examine the association …

This study investigated four factors affecting internal audit effectiveness in Vietnam, namely,
independence of internal audit, the competence of internal auditors, management support …

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 …

Abstract The Government of Ghana spends approximately seventy percent of its annual
budget on the procurement of goods, services, and public works. The Public Procurement …

The issue of performance of internal auditors is important since Thailand was also affected
by the accounting scandals. The expanded scope in the definition of internal auditing and …

Recently, fraudulent financial reporting and an increasing number of financial scandals have
heightened consideration of the requirement for viable corporate governance among …

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 …

The aim of this research is to investigate the impact of Accounting Information System (AIS)
on Internal Audit Effectiveness (IAE) among companies listed in Muscat Securities Market …

The main objective of this study was to assessing determinants of value-adding role of
internal audit effectiveness in the context of Ethiopian shipping & logistic enterprise. The …

Objective: The purpose of this study was to investigate the moderating role of managers'
narcissism in explaining the relationship between internal auditor competence and the …