內(nèi)部審計(jì)外文文獻(xiàn)翻譯(2)-會(huì)計(jì)審計(jì)(編輯修改稿)
2025-02-24 07:37 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 n a reputation in the anization (Sawyer, 1995). Internal audit has to evaluate its performance and continually improve its service .audit quality is a function of the level of staff expertise, the scope of services provided and the extent to which audits are properly planned, executed and municated. Audit findings and remendations would not serve much purpose unless management is mitted to implement them. Adams (1994) used agency theory to explain that it is in the interest of management to maintain a strong internal audit department. Implementation of audit remendations is highly relevant to audit effectiveness (Van Hansberger, 2021) and the management of an anization is viewed as the customer receiving internal audit services. As a result, management39。s mitment to use audit remendations and its support in strengthening internal audit is vital to audit effectiveness (Sawyer, 1995). Organizational setting refers to the anizational profile, internal anization and budgetary status of the internal audit office。 and also the anizational policies and procedures that guide operation of auditors. It provides the context in which internal audit operates. Thus, anizational setting can exert influence on the level of effectiveness that internal audit could achieve. The auditor attributes relate to the capability of the auditor to meet its intended objectives. Auditor attributes with implications on audit effectiveness include the auditors39。 proficiency to efficiently and effectively meet anizational subgoals。 their attitude towards internal audit。 and the level of cooperation provided to the auditor .Since, the four factors discussed above are intricately linked, audit effectiveness is a dynamic process that results from the effect of each factor and the interplay among all. audit quality and management support strongly affects audit effectiveness. Better audit effectiveness, in turn, has a positive bearing on these two factors. If internal audit enhances quality to the extent it elicits management39。s interest, management support would be a natural quid pro quo because the management would realize the contribution of internal audit to the achievement of anizational goals. This would positively reflect on audit quality and enhance audit effectiveness. The management39。s mitment to implement audit remendations improves the operation of the auditor, as a result of which the auditor attributes would improve to the benefit of audit effectiveness. Further, management retains the authority to improve the anizational setting and influence the auditor towards a positive effect on audit effectiveness, which in turn, benefits audit quality. Concluding ments This study investigated the internal audit service of a large public sector higher educational institution, to identify factors influencing internal audit effectiveness, using a model deve
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