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

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Author Info

  • Mu’azu Saidu Badara

    ()
    (University Utara Malaysia)

  • Siti Zabedah Saidin

    (University Utara Malaysia)

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    Abstract

    Experience on organizational operations plays an important role in ensuring objective achievement of such organizations, likewise internal audit experience within an organizations contribute toward objective achievement of such organization. In line with this, the aim of this paper is to examine the relationship between audit experience and internal audit effectiveness in the public sector organiza- tions. The paper is a literature review paper and the paper concluded that audit experience can influence the effectiveness of internal auditors in the public sector organizations. The paper needs to be validated empirically.

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    File URL: http://hrmars.com/hrmars_papers/Article_37_The_Relationship_between_Audit_Experience.pdf
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    File URL: http://hrmars.com/hrmars_papers/Article_37_The_Relationship_between_Audit_Experience.pdf
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    Bibliographic Info

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 3 (July)
    Pages: 329-339

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    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:329-339

    Contact details of provider:
    Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal

    Related research

    Keywords: Audit experience; internal audit effectiveness; public sector organizations;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Maria RADU, 2012. "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 112-130, March.
    2. Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011. "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Economic Sciences and Applied Research (IJESAR), Technological Educational Institute (TEI) of Kavala, Greece, vol. 4(1), pages 19-34, March.
    3. Dieter De Smet & Anne-Laure Mention, 2011. "Improving auditor effectiveness in assessing KYC/AML practices: Case study in a Luxembourgish context," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 182-203, January.
    4. Eden, Dov & Moriah, Leah, 1996. "Impact of Internal Auditing on Branch Bank Performance: A Field Experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 68(3), pages 262-271, December.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
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