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The Journey so far on Internal Audit Effectiveness: A Calling for Expansion

Author

Listed:
  • Mu’azu Saidu Badara

    (Abubakar Tatari Ali Polytechnic Bauchi State)

  • Siti Zabedah Saidin

    (University Utara Malaysia)

Abstract

TInternal audit effectiveness has become a fruitful topic over the decade; this is because of the impor- tant roles play by the internal auditors in organizational survival and achievement. Most of the organizations whether public or private has established internal audit department with the mind of enjoying the benefit behind the internal audit service. Therefore, in line with this, the aim of this paper is to present the journey so far on internal audit effectiveness right from the period of 2000- 2013 with a calling for more research to be conducted on internal audit effectiveness so that to add on the existing literature on internal audit effectiveness particularly in the public sectors like local government level. It’s a conceptual paper.

Suggested Citation

  • Mu’azu Saidu Badara & Siti Zabedah Saidin, 2013. "The Journey so far on Internal Audit Effectiveness: A Calling for Expansion," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 340-351, July.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:340-351
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    References listed on IDEAS

    as
    1. Mu’azu Saidu Badara, 2013. "Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 4(1), pages 16-23.
    2. Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011. "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 4(1), pages 19-34, March.
    3. Mu’azu Saidu Badara, 2012. "The Relationship between Risk Management and Internal Audit Effectiveness at Local Government Level," Journal of Social and Development Sciences, AMH International, vol. 3(12), pages 389-396.
    4. Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(5), pages 470-484, May.
    5. 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.
    6. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    7. 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.
    8. 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.
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    Cited by:

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