The Journey so far on Internal Audit Effectiveness: a Calling for Expansion

Badara, Muâazu Saidu; Saidin, Siti Zabedah

doi:10.6007/ijarafms/v3-i3/225

Cited by 14 publications

(12 citation statements)

References 21 publications

(10 reference statements)

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“…It postulates that optimal structure of an organization is contingent upon different factors such as the nature of organizational work, organizational technology and market conditions (Nasrallah & Qawasmeh, 2009). However, for the past few years, attention has been given to the usage of contingency theory in different fields, including auditing (Badara & Saidin, 2013). It has been used to reflect the effect of one variable over the other.…”

Section: Contingency Theorymentioning

confidence: 99%

Evaluation of Audit Expectation Gap in Sudan: Existence, Causes, and Subsequent Effects

Ghandour¹

2019

IJBA

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Purpose: This study mainly focus on evaluating the existence, causes and subsequent effects of audit expectation gap in Sudan.Proposed Design/Methodology/Approach: A cross sectional research design in which data to be collected through structured questionnaires, and semi-structured interviews. Partial Least Square Path Modeling, using Smart PLS Software to analyze the data.Findings: A detailed literature review reveals that, there is a shortage of research concerning the impact of multi-responsibility auditor, standard external audit process, accounting and auditing regulations in a developing country, auditor independence in fact and in appearance, external audit rotation, and rendering of non-audit services on audit expectation gap.Moreover, there is dearth of studies investigating the moderating role of professional code of ethics, and the mediating effect of audit report .Therefore, the study proposes a framework to incorporate these factors into future research.Practical Implications: The results of this study will assist policy makers in finding ways that can be instituted to tackle expectation gap in Sudan, to improve the quality of the auditing profession in the country.Originality/value: This study contributes to the existing literature by adding evidence to the important debate about audit expectation gap, from a region that had little coverage on the studied matter. Specifically, it proposes a framework to extend the research on the factors that cause such a gap in Sudan. Moreover, a significant feature of this study is in introducing accounting and auditing regulations in a developing country as a new variable to investigate its effects on audit expectation gap.

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Section: Contingency Theorymentioning

confidence: 99%

Evaluation of Audit Expectation Gap in Sudan: Existence, Causes, and Subsequent Effects

Ghandour¹

2019

IJBA

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“…Pełne podsumowanie literatury anglosaskiej wraz z krótkim opisem zastosowanych metodologii i metod badawczych dotyczące dorobku w tym zakresie można znaleźć w kilku opracowaniach (Badara, Saidin 2013a, 2013bMihret i in. 2010;Stewart, Subramaniam 2009;1 Mierniki stosowane do pomiaru wartości dodanej audytu wewnętrznego zostały omówione w (Bednarek 2015).…”

Section: Przegląd Badań W Zakresie Cech Zadań I Standardów Audytu Weunclassified

Selected factors of adding value by internal audit activities in the public finance sector units – literature review and research agenda

Bednarek¹

2015

Zesz. Nauk. US Fin. Ryn. Fin. Ubezp.

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Streszczenie: Cel -przedstawienie przeglądu aktualnej literatury oraz opracowanie teoretycznych podstaw do badania determinant tworzenia wartości dodanej przez audyt wewnętrzny w jednostkach sektora finansów publicznych ze szczególnym uwzględnieniem cech audytorów wewnętrznych, komórek audytu wewnętrznego, zakresu i jakości zadań audytowych oraz standardów audytu wewnętrznego. Metodologia badania -przeprowadzono analizę i syntezę literatury, a następnie zaproponowano kierunki dalszych badań. Wynik -artykuł zawiera podsumowanie aktualnego dorobku w zakresie wybranych determinant tworzenia wartości dodanej przez audyt wewnętrzny oraz określa luki w literaturze, które wymagają dalszych badań. Oryginalność/wartość -artykuł stanowi użyteczne podsumowanie literatury z zakresu wybranych determinant tworzenia wartości dodanej przez audyt wewnętrzny w jednostkach sektora finansów publicznych i może zachęcić badaczy do podjęcia dalszych badań w tym obszarze.Słowa kluczowe: audyt wewnętrzny, wartość dodana, kontrola zarządcza, sektor publiczny WprowadzenieWspółczesny audyt wewnętrzny uważa się za usługę kreującą wartość (Al-Twaijry i in.

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“…There is plethora of studies on the concept of IA effectiveness and a number of literature reviews that discusses determinants of IAE (Badara & Saidin, 2013;Lenz, Sarens & Jeppesen, 2018). The influential factors of IA effectiveness are to be quantified and operationalized.…”

Section: Introduction *mentioning

confidence: 99%

Determinants Affecting Internal Audit Effectiveness

Joshi

2021

emaj

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This study tries to identify the determinants that affect the effectiveness of internal auditing for listed firms in India. A sample of 300 listed companies was drawn. Questionnaires were mailed to the head of audit department, internal audit managers, internal auditor and head of accounts of each company. The overall response rate was 28.3%. The results were derived by applying multiple regression method and the three determinants turned out to be significant. The three determinants are risk-based planning, usage of Big Data and Analytics, and frequency of meetings of internal auditor (IA) with audit committee (AC) respectively. The model explains 42.8% of variations in the dependent variable (IA effectiveness). The study indeed encourages internal auditors to develop their core skills and competencies in the area of risk assessment and Big Data and Analytics for delivering better services to the auditees, the board of directors and the AC members. The implications of these findings may be of importance to internal audit professionals, accounting professional bodies and the regulators. Direction for future research is also provided.

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The Journey so far on Internal Audit Effectiveness: a Calling for Expansion

Cited by 14 publications

References 21 publications

Evaluation of Audit Expectation Gap in Sudan: Existence, Causes, and Subsequent Effects

Evaluation of Audit Expectation Gap in Sudan: Existence, Causes, and Subsequent Effects

Selected factors of adding value by internal audit activities in the public finance sector units – literature review and research agenda

Determinants Affecting Internal Audit Effectiveness

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