ijaers social
google plus

International Journal of Advanced
Engineering, Management and Science

ijaems google ijaems academia ijaems pbn nauka gov JournalToc Scilit logo microsoft academic search Tyndale Library WorldCat indiana Library WorldCat aalborg university Library J-Gate academickeys ijaems rootindexing ijaems reddit ijaems research bib ijaems slideshare ijaers digg ijaems tumblr ijaems plurk ijaems I2OR ijaems ASI ijaems bibsonomy

Factors influencing the effectiveness of internal audit on organizational performance
( Vol-4,Issue-4,April 2018 )


Barzan Omar Ali


Internal audit, organizational performance, effectiveness, Kurdistan.


The purpose of this study is to investigate the factors influencing internal auditing and its relationship with organizational performance. Multiple regressions were utilized to evaluate the scale of the influence of the four independent variables identified in the conceptual framework on organizational performance. The sample of this research was taken by random sampling method. The data were obtained by questionnaire. All variables were measured by using 5 point Likert scale. The result showed that the There are a significant relationship between competence of Internal Audit department, size of Internal Audit department, management support for internal audit Independence of internal audit and organizational performance. The limitation of this study is very small number of populations; therefore the findings will be difficult to be generalized to examine factors influencing the internal audit effectiveness. Future research should consider larger number of the population also including more internal auditing factors to measure the organizational performance.

ijaers doi crossrefDOI:


Cite This Article:
Show All (MLA | APA | Chicago | Harvard | IEEE | Bibtex)
Paper Statistics:
  • Total View : 86
  • Downloads : 8
  • Page No: 219-226

[1] Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40.
[2] Abdolmohammadi, M. J., DeSimone, S. M., Hsieh, T. S., & Wang, Z. (2017). Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.
[3] Abuazza, W. O., Mihret, D. G., James, K., & Best, P. (2015). The perceived scope of internal audit function in Libyan public enterprises. Managerial Auditing Journal, 30(6/7), 560-581.
[4] Almajali, D. A., Masa'deh, R. E., & Tarhini, A. (2016). Antecedents of ERP systems implementation success: a study on Jordanian healthcare sector. Journal of Enterprise Information Management, 29(4), 549-565.
[5] Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86.
[6] Alzeban, A., & Sawan, N. (2015).The impact of audit committee characteristics on the implementation of internal audit recommendations. Journal of International Accounting, Auditing and Taxation, 24, 61-71.
[7] Angiola, N., & Bianchi, P. (2015). Public managers’ skills development for effective performance management: Empirical evidence from Italian local governments. Public Management Review, 17(4), 517-542.
[8] Badara, M. A. S., &Saidin, S. Z. (2014).Empirical evidence of antecedents of internal audit effectiveness from Nigerian perspective. Middle-East Journal of Scientific Research, 19(4), 460-469.
[9] Baharud-din, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. International Proceedings of Economics Development and Research, 70, 126.
[10] Cai, S., & Jun, M. (2018). A qualitative study of the internalization of ISO 9000 standards: The linkages among firms' motivations, internalization processes, and performance. International Journal of Production Economics, 196, 248-260.
[11] Chen, J. V., Lu, I. H., Yen, D. C., &Widjaja, A. E. (2017). Factors affecting the performance of internal control task team in high-tech firms. Information Systems Frontiers, 19(4), 787-802.
[12] Desmedt, E., Morin, D., Pattyn, V., & Brans, M. (2017). Impact of performance audit on the Administration: a Belgian study (2005-2010). Managerial Auditing Journal, 32(3), 251-275.
[13] D'Onza, G., &Sarens, G. (2018). Factors that enhance the quality of the relationships between internal auditors and auditees: Evidence from Italian companies. International Journal of Auditing, 22(1), 1-12.
[14] D'Onza, G., Selim, G. M., Melville, R., &Allegrini, M. (2015).A study on internal auditor perceptions of the function ability to add value. International Journal of Auditing, 19(3), 182-194.
[15] Ege, M. S. (2014). Does internal audit function quality deter management misconduct?. The Accounting Review, 90(2), 495-527.
[16] Elbardan, H., Ali, M., &Ghoneim, A. (2015). The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures. Journal of Enterprise Information Management, 28(1), 93-106.
[17] Ferramosca, S., D'Onza, G., &Allegrini, M. (2017). The internal auditing of corporate governance, risk management and ethics: comparing banks with other industries. International Journal of Business Governance and Ethics, 12(3), 218-240.
[18] George, D., &Konstantinos, A. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113.
[19] Islam, K., CH, A. R., Bilal, A. R., &Ilyas, M. U. H. A. M. M. A. D. (2017).Accounting Information Systems: Traditions and Future Directions (By Using AIS in Traditional Organizations). The Journal of Internet Banking and Commerce, 22(2), 1-13.
[20] Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2017).Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal, 32(9), 924-944.
[21] Kafetzopoulos, D. P., & Gotzamani, K. D. (2014). Critical factors, food quality management and organizational performance. Food Control, 40, 1-11.
[22] Lenz, R., & Hahn, U. (2015).A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5-33.
[23] Lenz, R., Sarens, G., &Hoos, F. (2017). Internal audit effectiveness: Multiple case study research involving chief audit executives and senior management. EDPACS, 55(1), 1-17.
[24] Li, H., Dai, J., Gershberg, T., &Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.
[25] Mihret, D. G., & Grant, B. (2017). The role of internal auditing in corporate governance: a Foucauldian analysis. Accounting, Auditing & Accountability Journal, 30(3), 699-719.
[26] Psomas, E., & Antony, J. (2015).The effectiveness of the ISO 9001 quality management system and its influential critical factors in Greek manufacturing companies. International Journal of Production Research, 53(7), 2089-2099.
[27] Putri, N. T., Yusof, S. M., Hasan, A., &Darma, H. S. (2017).A structural equation model for evaluating the relationship between total quality management and employees’ productivity. International Journal of Quality & Reliability Management, 34(8), 1138-1151.
[28] Seol, I., Sarkis, J., & Wang, Z. (2017). A cross-cultural comparative study of internal auditor skills: UK vs Korea. Journal of Applied Accounting Research, 18(3), 341-355.
[29] Shamki, D., &Alhajri, T. A. (2017). Factors Influence Internal Audit Effectiveness. International Journal of Business and Management, 12(10), 143.
[30] Sunyoto, Y., Ghozali, I., &Purwanto, A. (2017). Analysis of Auditor Performance by Using Covariance Based Structural Equation Modeling: A Study of Public Accounting Firms in Indonesia. European Research Studies, 20(3A), 524.
[31] Testa, F., Boiral, O., &Iraldo, F. (2018). Internalization of environmental practices and institutional complexity: can stakeholders pressures encourage greenwashing?. Journal of Business Ethics, 147(2), 287-307.
[32] Tomic, B., SpasojevićBrkić, V., Karapetrovic, S., Pokrajac, S., Milanović, D. D., Babić, B., & Djurdjevic, T. (2017). Organizational culture, quality improvement tools and methodologies, and business performance of a supply chain. Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture, 231(13), 2430-2442.
[33] Wu, T. H., Huang, S. M., Huang, S. Y., & Yen, D. C. (2017).The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance. Information Systems Frontiers, 19(5), 1133-1148.