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Factors affecting the internal audit effectiveness: A survey of the Saudi public sector

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  1. 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.
  2. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
  3. 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.
  4. Hani Shaiti & Yahya Al-Matari, 2020. "Internal Audit Function Characteristics and the Quality of Internal Control Systems: Moderating the Effect of Enterprise Resource Planning System Maturity," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(9), pages 1012-1027, September.
  5. Thu Trang Ta & Thanh Nga Doan, 2022. "Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Vietnam," IJFS, MDPI, vol. 10(2), pages 1-14, May.
  6. Simon Grima & Murat Kizilkaya & Kiran Sood & Mehmet ErdemDelice, 2021. "The Perceived Effectiveness of Blockchain for Digital Operational Risk Resilience in the European Union Insurance Market Sector," JRFM, MDPI, vol. 14(8), pages 1-15, August.
  7. Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
  8. Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K., 2022. "The impact of mandatory adoption of IFRS in Saudi Arabia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
  9. Hamza Mohammad Alqudah & Noor Afza Amran & Haslinda Hassan, 2019. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector," Review of European Studies, Canadian Center of Science and Education, vol. 11(2), pages 1-67, December.
  10. Krayyem Al-Hajaya, 2019. "The Impact of Audit Committee Effectiveness on Audit Quality: Evidence from the Middle East," International Review of Management and Marketing, Econjournals, vol. 9(5), pages 1-8.
  11. 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.
  12. Sutana Narkchai & Faudziah Hanim Binti Fadzil, 2017. "The Communication Skill on the Performance of Internal Auditors in Thailand Public Limited Company," International Review of Management and Marketing, Econjournals, vol. 7(4), pages 1-5.
  13. Cláudia Silveira Thys Mutti & Clea Beatriz Macagnan, 2022. "Management legitimacy of public universities supported by the quality of their internal audits," SN Business & Economics, Springer, vol. 2(8), pages 1-20, August.
  14. Christina Vadasi & Michalis Bekiaris & Andreas Andrikopoulos, 2021. "Internal Audit Function Quality and Corporate Governance: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 25(1-2), pages 1-61, March - J.
  15. 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).
  16. Victoria STANCIU, 2018. "Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 544-544.
  17. Nurunnabi, Mohammad, 2018. "Perceived costs and benefits of IFRS adoption in Saudi Arabia: An exploratory study," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 166-175.
  18. Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun, 2019. "The impact of internal audit attributes on the effectiveness of internal control over operations and compliance," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 1-19.
  19. Yahya Ali Al-Matari & Sulaiman Abdullah Saif Mohammed & Ebrahim Mohammed Al-Matari, 2017. "Audit Committee Activities and the Internal Control System of Commercial Banks Operating in Yemen," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 191-196.
  20. 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.
  21. Abdalwali Lutfi & Hamza Alqudah, 2023. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19," Sustainability, MDPI, vol. 15(9), pages 1-22, May.
  22. Steven Grima & Peter J. Baldacchino & Simon Grima & Murat Kizilkaya & Norbert Tabone & Lauren Ellul, 2023. "Designing a Characteristics Effectiveness Model for Internal Audit," JRFM, MDPI, vol. 16(2), pages 1-44, January.
  23. Azam Abdelhakeem Khalid Ahmed & Adel M. Sarea, 2019. "Factors Influencing Internal Shariah Audit Effectiveness: Evidence From Bahrain," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(6), pages 196-210, October.
  24. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.
  25. 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.
  26. 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.
  27. 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.
  28. 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.
  29. Wei-Bin Zhang, 2021. "Monetary growth with the Solow, Tobin, IS-LM/AD-AS, and Dixit-Stiglitz models synthesized," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 12(2), pages 23-37, May.
  30. Madiha Afzal, 2023. "Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks," IJFS, MDPI, vol. 11(4), pages 1-15, November.
  31. George Drogalas & Konstantinos Petridis & Nikolaos E. Petridis & Eleni Zografidou, 2020. "Valuation of the internal audit mechanisms in the decision support department of the local government organizations using mathematical programming," Annals of Operations Research, Springer, vol. 294(1), pages 267-280, November.
  32. 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.
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