The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations

Badara, Muâazu Saidu; Saidin, Siti Zabedah

doi:10.6007/ijarafms/v3-i3/224

Cited by 23 publications

(40 citation statements)

References 38 publications

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“…Our study's objectives are to examine the influence of the mentioned factors on the internal audit effectiveness. Our study differs from others in; (i) providing empirical evidence regarding the influence of management response on the internal audit effectiveness which has not been well researched before in public sector organizations as referred by Badara and Saidin (2013); (ii) presenting an argument on the influence of the mentioned factors on the internal audit effectiveness based on two respondents' samples; and (iii) being the first that examines this influence in a public sector in the Sultanate of Oman.…”

Section: Introductionmentioning

confidence: 68%

“…Auditing experience is strongly associated to the different levels of knowledge and skills that the auditor has acquired as a result of long job practice in auditing professions in a way that can enhance his effectiveness (Badara & Saidin, 2013). Bonner and Lewis (1990) referred to that auditor's experience is a remarkable predictor for knowledge but persons couldn't equally have acquired all types of knowledge.…”

Section: Internal Audit Effectiveness and Auditors' Experiencementioning

confidence: 99%

“…As audit experience plays an independent role, its relationship with audit effectiveness has not been well researched especially in the public sector organizations (Badara and Saidin, 2013).…”

Section: Internal Audit Effectiveness and Auditors' Experiencementioning

confidence: 99%

“…As internal auditors pay more attention about what is useful to assess risks and undertake efficient control, their recommendations could assist management in strengthening internal control systems (Badara and Saidin, 2013).…”

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

“…Internal auditors could assist management via their consulting role which support the organization to better evaluate, identify, and implement the methodologies of risk management to be able to well address those risks (Badara & Saidin, 2013). …”

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

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Factors Influence Internal Audit Effectiveness

Shamki¹,

Alhajri²

2017

IJBM

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This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor's experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study's variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors' experience in the employees' sample while they were insignificant in the managers' sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with internal audit staff to improve the applications of internal audit standards. Managers are well interested in organization's activities and performance depending on the internal audit findings and observations. The board of directors has to take in its considerations the reasons of these insignificant results if the reasons are not related to the small size of the managers' sample. The study's contribution is to provide evidence regarding the influence of three mentioned factors on the internal audit effectiveness in public sector.

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Section: Introductionmentioning

confidence: 68%

Section: Internal Audit Effectiveness and Auditors' Experiencementioning

confidence: 99%

Section: Internal Audit Effectiveness and Auditors' Experiencementioning

confidence: 99%

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

Section: Internal Audit Effectiveness and Management's Responsementioning

confidence: 99%

See 3 more Smart Citations