IDEAS home Printed from
   My bibliography  Save this article

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


  • Mu’azu Saidu Badara

    () (Abubakar Tatari Ali Polytechnic Bauchi State)

  • Siti Zabedah Saidin

    (University Utara Malaysia)


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. 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), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 4(1), pages 19-34, March.
    2. 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.
    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.
    Full references (including those not matched with items on IDEAS)


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:3:p:340-351. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.