While the course has taught you about external independent audits, another important type of audit is the internal audit. This week’s materials will teach you about internal audits.
In the Shapiro Library, locate the periodical Internal Auditor and find an article that interests you. Discuss the article and what you learned about internal auditing from the article. How is what you learned different from what an external auditor would do?Title:

Authors:

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Record: 1

The Influential Factors of Internal Audit Effectiveness: A Conceptual Model.

Abdelrahim, Ayman (AUTHOR)
Al-Malkawi, Husam-Aldin N. (AUTHOR) [email protected]

International Journal of Financial Studies. Sep2022, Vol. 10 Issue 3, pN.PAG-
N.PAG. 23p.

Article

*Internal auditing
*Audit committees
*Senior leadership teams
*Professional practice
Conceptual models

conceptual model
effectiveness
internal audit
systematic literature review
the influential factors

The purpose of this paper is to systematically review the literature on the influential
factors of internal audit effectiveness and articulate these factors in a conceptual
model. A systematic literature review (SLR) is conducted to identify the influential
factors of internal audit effectiveness; relevant studies are reviewed between the
period January 1999 and March 2022 through a lens focused on the key factors of
internal audit effectiveness. In addition, our review took into consideration what is
mentioned in The International Professional Practices Framework for Internal
Auditing (IPPF). Five factors of internal audit effectiveness and their dimensions are
identified and comprised into a conceptual model, these factors are internal audit
organizational characteristics, internal audit relationships, internal audit processes,
internal audit resources, and internal audit coordination with other assurance
providers. This paper provides internal audit practitioners, audit committees, and
senior management in organizations with a broad understanding and
comprehensive overview of the key factors that should be considered to make their
internal audit functions more effective. This paper proposes a conceptual model that
provides a holistic view of the influential factors of internal audit effectiveness and
clearly identifies the dimensions of the factors. Additionally, it provides an
opportunity for future research to test the model and build on it as well. [ABSTRACT
FROM AUTHOR]

Copyright of International Journal of Financial Studies is the property of MDPI and
its content may not be copied or emailed to multiple sites or posted to a listserv
without the copyright holder’s express written permission. However, users may print,
download, or email articles for individual use. This abstract may be abridged. No
warranty is given about the accuracy of the copy. Users should refer to the original
published version of the material for the full abstract. (Copyright applies to all
Abstracts.)

Faculty of Business and Law, The British University in Dubai, Dubai P.O. Box
345015, United Arab Emirates

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13041

2227-7072

10.3390/ijfs10030071

159301168

Business Source Ultimate

The Influential Factors of Internal Audit Effectiveness: A Conceptual Model 

The purpose of this paper is to syste




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