... 16 12 2021 31 01 2022 11 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit committee Reporting lines Joint reviews Internal audit function Internal audit effectiveness D83 M42 The scope of the internal...

...Oktay Turetken; Stevens Jethefer; Baris Ozkan 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...

... to the auditor–manager relationship. The study contributes to the discourse on internal audit effectiveness in several ways. First, the authors identified three categories of actions that internal auditors took in response to the deaf effect. The authors found that two of these categories of action are related...

... Transformational leadership Laissez-faire leadership Internal audit effectiveness Chief audit executives M4 Contemporary research on internal auditing (IA) shows that improvements in its effectiveness, (the extent to which IA meets its raison d’être (Mihret and Yismaw, 2007 , p. 470...

...Lourens Erasmus; Philna Coetzee Purpose The purpose of this study is to determine the differences in perception of the key stakeholders on the drivers of internal audit effectiveness, namely, senior management and the audit committee, in relation to identified measures. To be seen as an effective...