عناصر مشابهة
A Proposed Framework for Assessing and Interpreting the Factors that Determine the Effectiveness on Internal Audit Function: A Field Study
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
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| الناشر: |
جامعة عين شمس - كلية التجارة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | ع4 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2019 |
| الصفحات: | 295 - 320 |
| ISSN: | 2636-2562 |
| رقم MD: | 1067054 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This study aims at identifying the main determinants of internal audit effectiveness. The importance of identifying the drivers of internal audit effectiveness refers to the challenges that internal audit is continuously facing in terms of its role. These factors include the following: Internal Auditors’ Capabilities (Internal Auditors’ behavior, Proficiency of internal auditors, Internal Auditor’s resources), Characteristics of internal audit function (Scope of internal audit activity and reporting relationships), Independence and objectivity of internal auditors, Reliance of external auditors on the internal auditors’ work, Effective audit committee, Effective risk management and Effective control environment. The researcher collected data from primary sources. The primary data has been collected by distributing five scale likert scale questionnaire to the sampled respondent to test the research hypotheses. Based on the findings of the study, the internal audit has to do for the development of internal auditors through continuous education and training to enhance the level of internal audit effectiveness. |
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