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 |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Sayed, Eman Reda (Author) |
| المجلد/العدد: | ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | ديسمبر |
| الصفحات: | 295 - 320 |
| ISSN: |
2636-2562 |
| رقم MD: | 1067054 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Internal Audit Effectiveness | Ethical Culture | Proficiency of Internal Auditors | Auditors Resources | Auditor’s Behavior | Effective Control Environment | Independence and Objectivity of Internal Auditors | Effective Audit Committee | Effective Risk Management | Internal Audit Charter
|
| رابط المحتوى: |
عدد مرات التحميل
28
| 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. |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
-
A Proposed Framework for Big Data Analytics in External Auditing and its Impact on Audit Quality with a Field Study in Egypt
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2020) -
A Proposed Framework for Value-Based Internal Audit and its Impact on the Added Value and the Expectation Gap of Internal Audit: A Field Study in Egypt
بواسطة: Serag, Asmaa Abd El-Monem Mohamed منشور: (2021) -
A Proposed Model for Measuring the Impact of Internal Audit Quality Attributes on the Effectiveness of Internal Control: An Applied Study
بواسطة: محمد، منذر محمد علي منشور: (2024) -
A Proposed Framework for an Internal Forensic Auditing to Manage the Risk of Fraud in Financial Statements to Support the Decision of the External Auditor to Rely on the Work of Internal Auditing: A Field Study in Egypt
بواسطة: Eissa, Hoda Hameem منشور: (2022) -
Factors affecting external audit fee : a field study
بواسطة: Yacoub, Omar Abd Aljaber Yousef منشور: (2007)
