Table 2 Previous studies conducted to... | Emerald Publishing

Table 2

Previous studies conducted to discuss effectiveness of internal auditing

Factors	Study topic	Mode of research	Year	Author(s)
Internal characteristics of auditors Internal audit department performance Organisation’s support of members Management support	Internal audit effectiveness: An approach proposition to develop the theoretical framework	Quantitative studies	2013	Endaya and Hanefah
Management support Organisational setting Auditee attributes Internal audit quality	Internal audit effectiveness: An Ethiopian public-sector case study	Quantitative study (structured questionnaire, interview and observations)	2007	Mihret and Yismaw
Characteristics of the internal audit team The audit processes and activities Organisational links	Identify the organisational drivers of internal audit effectiveness in Italy	Quantitative study (survey of 153 Italian companies)	2007	Arena and Azzone
Management support Internal auditors independence Internal auditor profession	Effectiveness of internal auditing: An empirical examination of its determinants in an Israeli organisation	Quantitative study questionnaire and mail survey of 292 organisations	2010	Cohen and Sayag
Competence of internal audit team Audit committee Internal audit quality Independence of internal audit	Factors associated with internal audit effectiveness: Evidence from Greece	Quantitative questionnaire to 240 firms	2015	George et al.
Audit committee and stakeholder support Professional audit standards Existence of approved audit charter Qualified auditors	A study on effective implementation of internal audit function to promote good governance in the public sector	Interview of 25 organisations	2007	Belay
Management support Level of auditor qualifications and training Level of auditing acceptance by the management	The effectiveness of internal audit in Malaysian public sector	Quantitative questionnaire to 99 participants including directors of internal auditors and internal auditors	2009a, b	Ahmad et al.

Factors	Study topic	Mode of research	Year	Author(s)
Internal characteristics of auditors Internal audit department performance Organisation’s support of members Management support	Internal audit effectiveness: An approach proposition to develop the theoretical framework	Quantitative studies	2013	Endaya and Hanefah
Management support Organisational setting Auditee attributes Internal audit quality	Internal audit effectiveness: An Ethiopian public-sector case study	Quantitative study (structured questionnaire, interview and observations)	2007	Mihret and Yismaw
Characteristics of the internal audit team The audit processes and activities Organisational links	Identify the organisational drivers of internal audit effectiveness in Italy	Quantitative study (survey of 153 Italian companies)	2007	Arena and Azzone
Management support Internal auditors independence Internal auditor profession	Effectiveness of internal auditing: An empirical examination of its determinants in an Israeli organisation	Quantitative study questionnaire and mail survey of 292 organisations	2010	Cohen and Sayag
Competence of internal audit team Audit committee Internal audit quality Independence of internal audit	Factors associated with internal audit effectiveness: Evidence from Greece	Quantitative questionnaire to 240 firms	2015	George et al.
Audit committee and stakeholder support Professional audit standards Existence of approved audit charter Qualified auditors	A study on effective implementation of internal audit function to promote good governance in the public sector	Interview of 25 organisations	2007	Belay
Management support Level of auditor qualifications and training Level of auditing acceptance by the management	The effectiveness of internal audit in Malaysian public sector	Quantitative questionnaire to 99 participants including directors of internal auditors and internal auditors	2009a, b	Ahmad et al.