Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town
Author
Abstract
Suggested Citation
DOI: 10.31219/osf.io/aktqg
Download full text from publisher
References listed on IDEAS
- Lourens Erasmus & Philna Coetzee, 2018. "Drivers of stakeholders’ view of internal audit effectiveness," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(1), pages 90-114, January.
- repec:eme:maj000:02686900710750757 is not listed on IDEAS
- repec:eme:maj000:02686900510598849 is not listed on IDEAS
- repec:eme:maj000:02686900510619683 is not listed on IDEAS
- K.A. Van Peursem, 2005. "Conversations with internal auditors," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(5), pages 489-512, June.
- Dhiaa Shamki & Thuraiya Amur Alhajri, 2017. "Factors Influence Internal Audit Effectiveness," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 143-143, September.
- Jeffery W. Gunther & Robert R. Moore, 2002. "Auditing the auditors: oversight or overkill?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, vol. 1(5).
- Dessalegn Getie Mihret & Aderajew Wondim Yismaw, 2007. "Internal audit effectiveness: an Ethiopian public sector case study," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(5), pages 470-484, May.
- repec:eme:maj000:maj-08-2014-1072 is not listed on IDEAS
- Mort Dittenhofer, 2001. "Internal auditing effectiveness: an expansion of present methods," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 16(8), pages 443-450, November.
- Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(1), pages 5-33, January.
- repec:eme:maj000:02686900210419912 is not listed on IDEAS
- repec:eme:maj000:maj-05-2017-1558 is not listed on IDEAS
- Rainer Lenz & Ulrich Hahn, 2015. "A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 5-33, January.
- Al-Akra, Mahmoud & Abdel-Qader, Waleed & Billah, Mamun, 2016. "Internal auditing in the Middle East and North Africa: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 13-27.
- repec:eme:maj000:eum0000000006064 is not listed on IDEAS
- Tung-Hsien Wu & Shi-Ming Huang & Shaio Yan Huang & David C. Yen, 2017. "The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance," Information Systems Frontiers, Springer, vol. 19(5), pages 1133-1148, October.
- Faudziah Hanim Fadzil & Hasnah Haron & Muhamad Jantan, 2005. "Internal auditing practices and internal control system," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(8), pages 844-866, October.
- 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.
- 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.
- Albert L. Nagy & William J. Cenker, 2002. "An assessment of the newly defined internal audit function," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(3), pages 130-137, April.
- Isabel Z. Wang & Neil Fargher, 2017. "The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 1177-1202, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Majid, Hassan, 2023. "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints 2xjkd, Center for Open Science.
- Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- ADAMU Mohammed. Mahmoud & DAMAGUN, Y.M, 2023. "Determinants of Internal Audit Effectiveness in the Nigerian Paramilitary Agencies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1005-1022, November.
- Amad Rashid & Basariah Salim & Halimah Nasibah Ahmad, 2021. "Internal Audit Effectiveness and Audit Committee Characteristics:Empirical Evidence from Pakistan," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 3(1), pages 1-13, june.
- Abiodun Omidiji & Nives Botica Redmayne & Dimu Ehalaiye & Ernest Gyapong, 2024. "Internal audit in microfinance institutions‐ evidence from transitional and developing economies," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 32(1), pages 109-141, January.
- Stéphane Lhuillery & Marion Tellechea & Stéphanie Thiery, 2021. "Open innovation in managerial innovation: the case of internal audit," Working Papers of BETA 2021-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Konstantinos Petridis & Georgios Drogalas & Eleni Zografidou, 2021. "Internal auditor selection using a TOPSIS/non-linear programming model," Annals of Operations Research, Springer, vol. 296(1), pages 513-539, January.
- Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
- Basu Garg, 2021. "Brand awareness and preferences of rural youth for FMCG: An empirical study of district Bilaspur in Himachal Pradesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 14-22, May.
- Prem Lal Joshi, 2021. "Which factors affect the internal audit effectiveness in India?," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 01-13, May.
- 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.
- Happyson Bimha & Patronella Bimha & Sibusiso Makhanya, 2021. "Risk assessment of coronavirus disease lockdown on psychosocial support delivery:Eswatini caregivers’ perspective," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 38-52, May.
- Mustafa TAYTAK & Murat AYDIN, 2020. "Efficiency in Internal Auditing: A Study of Turkish Public Administration," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
- repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:426-434 is not listed on IDEAS
- Nathanael Betti & Steven DeSimone & Joy Gray, 2022. "The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality," Working Papers 2202, College of the Holy Cross, Department of Economics.
- Stefano Azzali & Tatiana Mazza, 2018. "The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 238-238, April.
- Alzeban, Abdulaziz & Sawan, Nedal, 2015. "The impact of audit committee characteristics on the implementation of internal audit recommendations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 61-71.
- Modjadji Charlotte Msindwana & Collins C. Ngwakwe, 2022. "Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 86-96, May.
- 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.
- Isoboye Jacob Damieibi (PhD), 2021. "Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(6), pages 08-28, June.
- Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
Corrections
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:osf:osfxxx:aktqg. See general information about how to correct material in RePEc.
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 bibliographic 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.