Chapter 24: The Moderating Influence of Corporate Governance and Auditor Capabilities on the Relationship Between Auditor Independence and Internal Audit Efficiency: A Literature Review

The auditor independence indicates a condition in which all potential risks to impartiality are effectively controlled. This study aims to explore the moderating influence of corporate governance and auditor capabilities on the relationship between auditor independence and internal audit efficiency. The aim of this study is to identify the moderating influence of corporate governance and auditor capabilities on the relationship between auditor independence and internal audit efficiency, utilizing an exploratory research framework and a literature review method (descriptive approach) to investigate how corporate governance and auditor capabilities moderate the relationship between auditor independence and the efficiency of internal audits. The study found a positive correlation between auditor independence, internal audit efficiency, and a moderator impact of corporate governance and auditor capabilities using an exploratory research design and a literature review methodology.