internal audit effectiveness, and moderating effect of senior management

What is it about?

This paper provides evidence that internal auditor’s characteristics are positively and significantly related to internal audit effectiveness, and senior management support is very important in this relationship. The findings warranted attention as a result of lack of empirical study in this particular area. The findings of this study complement prior studies and provide some evidence for the theoretical framework proposed by Endaya and Hanefah (2013). The results are consistent with the assertion in audit literature, and could have some implications.

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Why is it important?

The findings are particularly interesting, as it confirms both the crucial role of senior management support on internal audit effectiveness as well as its moderating effect on the direct relationship between internal auditor’s characteristics and internal audit effectiveness. This result contributes to both audit and management fields by studying the relationship between internal audit and senior management, and extends to other relevant and related areas too. The findings of the study will be useful to other developing and developed countries.