Browsing by Author "Alqahtani, Abdulrahman"
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Item Restricted Exploring the Operational and Influential Factors Affecting Internal Audit Effectiveness: A Systematic Literature Review(University of Essex, 2024-09-11) Alqahtani, Abdulrahman; De-Clerk Azure, JohnThis study investigates the operational and influential factors affecting the effectiveness of internal auditing (IA), a field experiencing transformation due to technological advancements, regulatory reforms, and organizational complexities. Through a systematic literature review (SLR) of 24 peer-reviewed studies from 2010 to 2023, this research identifies nine key factors influencing IA effectiveness: independence, management support, auditor competence, external auditor relationships, audit committee roles, IA quality, organizational independence, risk management, and task complexities. Findings show varying degrees of influence among these factors, leading to the development of a conceptual framework. The study's implications extend to academia and practice, offering targeted strategies for improving IA effectiveness and recommendations for future research.7 0