Articlediamond2013

Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level

99 citations0/0 files storedJournal of Social and Development Sciences

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Auditing, Earnings Management, Governance Economic Growth and Fiscal Policies Corporate Governance and Financial Management

Abstract

Effective internal control system plays an important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between effective internal control system and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that effective internal control system can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

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References

2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 2001The Contingency Theory of Organizations 1985Alternative Forms of Fit in Contingency Theory 1981Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency "Theory"2009Internal control and management guidance 2009Internal Audit Quality and Earnings Management 2009Identifying Organizational Drivers of Internal Audit Effectiveness 2007Internal audit effectiveness: an Ethiopian public sector case study

Cited by

2023Evaluating the impact of internal control systems on organizational effectiveness 2013The Journey so far on Internal Audit Effectiveness: a Calling for Expansion

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