Articlehybrid2013

The Journey so far on Internal Audit Effectiveness: a Calling for Expansion

Mu’azu Saidu Badara · Siti Zabedah Saidin

42 citations0/0 files storedInternational Journal of Academic Research in Accounting Finance and Management Sciences

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

Internal audit effectiveness has become a fruitful topic over the decade; this is because of the important roles play by the internal auditors in organizational survival and achievement.Most of the organizations whether public or private has established internal audit department with the mind of enjoying the benefit behind the internal audit service.Therefore, in line with this, the aim of this paper is to present the journey so far on internal audit effectiveness right from the period of 2000-2013 with a calling for more research to be conducted on internal audit effectiveness so that to add on the existing literature on internal audit effectiveness particularly in the public sectors like local government level.It's a conceptual paper.

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References

2009Identifying Organizational Drivers of Internal Audit Effectiveness 2007Internal audit effectiveness: an Ethiopian public sector case study 2025Exploring Financial Market Interconnectedness Through CDS Spreads: A Network Estimation Approach 2010The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations 2003THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE 2011The internal audit function 2006Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics 2001Internal auditing effectiveness: an expansion of present methods

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2017Factors Affecting the Internal Audit Effectiveness: A Survey of the Polish Private and Public Sectors 2023Designing a Characteristics Effectiveness Model for Internal Audit 2016EVALUATION OF EFFECTIVENESS OF INTERNAL AUDIT IN THE NIGERIAN PUBLIC SECTOR

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