Business, Management and Accounting
4 years ago

Internal Audit Effectiveness Linked to Management Support and Auditor Attributes

Open Journal of Business and Management
Critical Literature Review on Internal Audit Effectiveness
Edward Yeboah

Paper Summary

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The article reviews how effective internal audits are, focusing on public sector organizations. It found that internal auditors' qualities are crucial for measuring effectiveness, and their relationships with external auditors, chief audit executives, and senior management are key. The study suggests future research should include private sector organizations, compare public and private sectors, focus on internal auditors' attributes, and explore the impact of management support on internal audit effectiveness. Additionally, the relationships between internal auditors and others should be studied further.