volume 35, issue 2, P238-271 2019
DOI: 10.1108/maj-08-2018-1980
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Oktay Turetken, Stevens Jethefer, Baris Ozkan

Abstract: Purpose The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of their processes to standard procedures and regulations. The benefits of conducting internal audits are well acknowledged in the literature. However, it is difficult for organizations to assess the effectiveness of intern…

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